HomeMy WebLinkAbout1997-177E \WPDOCS\ORD\TAX
NOTE First Amendment - Ordinance No 2000-155
ORDINANCE NO Ot
AN ORDINANCE AUTHORIZING THE MAYOR TO EXECUTE A CONTRACT FOR THE
COLLECTION OF DELINQUENT PROPERTY TAXES, AUTHORIZING THE
EXPENDITURE OF FUNDS THEREFOR, AND PROVIDING AN EFFECTIVE DATE
SECTION I That the Mayor, or in his absence, the Mayor Pro
Tem, is authorized to execute a contract for the collection of
delinquent property taxes, substantially in the form of the
contract which is attached hereto and incorporated by reference
herein
SECTION II, That the expenditure of funds as provided in the
contract are hereby authorized
SECTION III That this ordinance shall become effective
immediately upon its passage and approval
PASSED AND APPROVED this the �+e`day of 1997
J ILLER, MAYOR
ATTEST
JENNIFER WALTERS, CITY SECRETARY
APPROVED AS TO LEGAL FORM
HERBERT L PROUTY, CITY ATTORNEY
BY
CONTRACT FOR THE COLLECTION OF
DELINQUENT PROPERTY TAXES
THE STATE OF TEXAS
COUNTY OF DENTON
THIS CONTRACT is made and entered into by and between the City
of Denton, 215 E McKinney, Denton, Texas 76201 ("CITY"), acting
herein by and through its governing body, and Blair, Goggan,
Sampson & Meeks, 326-G E McKinney, Denton, Texas 76201 and the Law
Office of Mike Gregory, 303 N Carroll Boulevard, Suite 100,
Denton, Texas 76201 ("FIRM")
I. EMPLOYMENT OF FIRM
CITY agrees to employ and does hereby employ FIRM, as an
independent contractor, and FIRM hereby agrees to enforce by suit
or otherwise the collection of all delinquent taxes, penalty and
interest owing to CITY Current year taxes which become delinquent
within the period of this Contract shall become subject to the
terms of the Contract upon the following conditions and FIRM shall
perform the following services
A Taxes that become delinquent during the term of this Con-
tract, that are not delinquent for any prior years, become subject
to the terms of this Contract on July 1st of the year in which they
become delinquent
B Taxes that become delinquent during the term of this Con-
tract on property that is delinquent for prior years shall become
subject to its terms on the first day of delinquency as defined by
the Texas Property Tax Code
C FIRM shall begin collecting current year personal property
taxes on March 1st of the year in which they become delinquent
CITY shall not owe FIRM a fee on the current year delinquent per-
sonal property taxes collected between March 1st and June 30th
unless attorney's fees are collected pursuant to Section 33 48 of
the Texas Property Tax Code
D FIRM shall perform all those services set forth in CITY's
Request for Proposals ("RFP") dated April 15, 1997 and FIRM's
response to the RFP dated May 13, 1997, which are attached hereto
and made a part hereof respectively as Exhibits "A" and "B" as if
written word for word herein, as well as all other services set
forth in the Contract
E If there is any conflict between the terms of this
Contract and conditions of the attached exhibits, this Contract
will control over the terms and conditions of the attached
exhibits
FIRM hereby agrees to perform the services herein with
diligence and in accordance with the highest professional standards
customarily obtained for such services in the State of Texas
II. PROVISION OF INFORMATION
CITY agrees to furnish all necessary delinquent tax informa-
tion to FIRM on all property within the boundaries of CITY
III. INVESTIGATION AND ASSISTANCE
FIRM agrees to conduct investigations as to the address of
each taxpayer and the location of the property where such informa-
tion may be incorrect on the delinquent tax record FIRM shall
bring to the attention of the appropriate tax official of CITY any
errors, double assessments, discrepancies, or inaccuracies in the
information provided on the delinquent tax record detected by FIRM
FIRM further agrees to provide CITY with any advice or assistance
in connection with updating the tax rolls CITY shall make avail-
able to FIRM information which CITY may have with regard to the
name, identity, location of necessary parties and descriptions of
property in connection with each delinquent tax account upon
request by FIRM
IV. PROCEDURES FOR COLLECTION
Upon initial receipt of the delinquent tax records by FIRM in
computer readable form, FIRM agrees to initiate procedures for the
collection of the full amount due from each taxpayer Within a
reasonable time frame but not more than sixty (60) days from FIRM's
receipt of the delinquent tax records, FIRM hereby agrees to send,
by first class mail, a notice of delinquency to each and every
delinquent taxpayer where the taxes have not been deferred nor
involved in a lawsuit against the appraisal district to determine
value, requesting said taxpayer to remit the full amount due and
owing to CITY
V. REVIEW AND AUTHORIZATION TO SUE
Following transmittal of the notice of delinquency as
specified hereinabove, FIRM will commence procedures in anticipa-
tion of litigation for aggressive pursuit of collection CITY
shall have absolute discretion over those accounts on which suit
should be filed The transmittal of the delinquent tax information
to FIRM from CITY shall constitute authorization to file suit
following the mailing of the initial notice of delinquency Upon
written notice, CITY may at any time withdraw authorization to file
suit CITY may at any time withdraw authorization to foreclose and
sell the property and said withdrawal shall be in writing
VI. LITIGATION RESPONSIBILITIES
A FIRM agrees to commence litigation, prosecute, and reduce
to judgment all delinquent accounts including all pending lawsuits
PAGE 2
that FIRM deems to warrant or on which CITY has specifically
requested action in writing Each suit filed shall seek personal
judgment against the individual taxpayer(s) for all taxes for which
the taxpayer can be held personally liable, penalty and interest,
foreclosure of any tax lien which may exist by operation of law,
and any and all court costs incurred in prosecuting the lawsuit,
and any collection fees or attorney's fees which the taxpayer is
obligated to pay FIRM shall perform litigation responsibilities
and protect CITY's legal remedies including appeals, preparation of
any documents required, post -judgment activities, and any other
actions necessary in order to collect the delinquent taxes
S FIRM will assume the representation of CITY in all law-
suits, including all pending lawsuits, involving the collection of
delinquent taxes and enforcement of the tax lien including, but not
limited to bankruptcy litigation, claims and actions required to be
filed with federal agencies such as FDIC, FSLIC and RTC, interven-
tions in suits filed on behalf of any other taxing unit's current
suits, and any other suit or litigation which may involve or relate
to the collection of delinquent taxes FIRM will inform CITY of
any counterclaims or cross -actions filed against CITY
C Upon request, provide legal advice and assistance to CITY
in the acquisition of property pursuant to the Property Code for
public purpose use
VII. TAXPAYER SERVICES
In addition to litigation, FIRM further agrees to provide tax-
payer service without charge As such, FIRM agrees (1) to provide
CITY tax collector legal advice and written opinions regarding tax
matters upon request, (2) to respond to taxpayer inquiries and to
advise CITY, in writing, or, and make any recommendations con-
cerning installment payment agreements and settlement agreements
proposed by the taxpayer CITY shall have final determination in
acceptance of all installment payments or settlement agreements
within parameters established by CITY FIRM shall have discretion
to enter into installment agreements subject to CITY's prerogative
of final determination In all demand letters and all communica-
tionsiwith taxpayers, FIRM shall inform and instruct the taxpayer
to remit its payment to CITY If remittance is received by FIRM,
it must be transmitted in its entirety to CITY and received for
processing by 11 30 a m of the following business day Checks
made payable to FIRM shall be endorsed by FIRM to CITY No check,
cash or money order for payment of delinquent taxes shall be
deposited in any FIRM account
VIII. PROGRESS REPORTS
FIRM agrees to make delinquent tax collection progress reports
to CITY monthly and quarterly, in a format containing information
as requested by CITY's Executive Director of Finance Progress
reports may include, without limitation
PAGE 3
1 First demand letters mailed,
2 Number
and value of suits filed,
3 Number
and value of suits dismissed
a
due to collection,
b
other - specify reason,
4 Number
and value of judgments entered,
5 Number
and value of bankruptcies filed,
6 Copies
of judgments,
7 Copies
of proof of claims filed in bankruptcy
court,
8 Copies
of Foreclosure Sale Deeds, and
9 Number
and value of delinquent accounts not col-
lected
as a percentage of total delinquent accounts
provided by CITY for collection
Within parameters established at the initiation of the collection
program, FIRM shall advise CITY of any case in which FIRM's
investigation has revealed that the taxpayer cannot be found, the
enforcement of the tax lien cannot be accomplished, or further
attempts at tax collection would be futile and FIRM's recommenda-
tion relative to the proper disposition of the case In such
cases, the CITY shall advise FIRM as to the appropriate disposition
of the account
IX. COMPENSATION
A As compensation for the services rendered hereunder by
FIRM, CITY hereby agrees to pay FIRM fifteen percent (15k) of the
total amount of all delinquent taxes, penalty and interest for the
tax years covered by this Contract as authorized by §33 48(a)(5) of
the Property Tax Code All compensation set forth above shall
become the property of FIRM at the time payment of taxes, penalty
and interest are received by CITY The fifteen percent (15%)
collection fee will only be paid on taxes which remain delinquent
after July 1 of the year on which they became delinquent, pursuant
to the Property Tax Code §33 07 Said collection fee will only be
paid to FIRM after it has been received by CITY from taxpayer or
from forced sales FIRM shall not be entitled to the aforesaid
fifteen percent (15%) unless and until FIRM has taken some action
in connection with recovering delinquent taxes The transmittal of
a notice of delinquency shall constitute sufficient action in order
to entitled FIRM to the fee aforesaid As compensation for the
services rendered hereunder by FIRM for the collection of taxes
which are not eligible for the additional penalty as authorized by
Property Tax Code 933 07 and upon which suit has been filed, the
compensation shall be reasonable attorney's fees approved by the
court and not exceeding fifteen percent (15%) of the total amount
of taxes, penalties and interest due CITY In no event shall FIRM
be entitled to any fee unless and until CITY actually collects the
delinquent taxes, penalty, interest, court costs or collection
costs or attorney's fees from the taxpayer or from the proceeds of
a forced sale or foreclosure In no event shall FIRM be entitled
to any fee unless said fee is collected by CITY during the term of
PAGE 4
this Contract or fee is collected by CITY on accounts) upon which
FIRM is attorney of record at the time of judgment CITY shall pay
said fees to FIRM by check monthly No interest shall be accrued
on any late payment
B The compensation set forth in paragraphs IX, X, and XIV of
this Contract shall be the total compensation due from CITY to FIRM
for all services provided pursuant to this Contract and in no event
shall FIRM seek any additional compensation from CITY
X. COLLECTION OF OTHER DELINQUENT ACCOUNTS
FIRM shall, upon written request of City, undertake the
collection of delinquent accounts for paving assessment liens,
substandard housing demolition liens, and weed liens The
collection of these accounts shall be undertaken on the basis of
attorney's fees assessed to and collected from the debtors CITY
agrees to pay FIRM, as compensation, all amounts received as
attorney's fees on delinquent accounts for paving assessment liens,
substandard housing demolition liens, and weed liens which are
collected during the term of this Contract as a result of FIRM's
collection efforts
XI. CONFLICTS OF INTEREST
FIRM agrees not to represent any client who has an adversary
position with the City of Denton, engage in any conflict of inter-
est to fully comply with the Texas Disciplinary Rules of Profes-
sional Conduct (Subtitle G - Texas Government Code) for the
duration of this Contract
XII. USE OF MUNICIPAL FACILITIES
CITY agrees to allow FIRM to use a tax office computer
terminal, and to provide a working area for use by FIRM employees,
provided such use is reasonable and does not interfere with CITY's
use of other computer terminals and work areas CITY also agrees
to provide FIRM with computer tapes and tax file access upon
request by FIRM FIRM agrees to pay CITY for use of the working
area, its computer terminal, computer tapes, and tax file access
The payment by FIRM for the above stated support services shall be
in the amount of Three Hundred Seventy-five Dollars ($375 00) each
month
XIII. TERM
This Contract shall have a term of three (3) years, beginning
on July 1, 1997, and ending on June 30, 2000 This Contract may be
extended for two additional one-year terms upon the CITY giving
written notice to FIRM of its desire to continue this Contract at
least thirty (30) days prior to the expiration of the initial
three-year term, This Contract shall continue in full force and
effect from month to month at the option of CITY, unless either
PAGE 5
party delivers written notice to the other party of its intent to
terminate this Contract at least thirty (30) days prior to the date
of the intended termination FIRM shall have an additional six
months to reduce to judgment and sale all tax collection lawsuits
filed and collect all bankruptcy claims filed prior to the ter-
mination date, and shall have the exclusive right to compensation
of fees earned due to these suits during this six month period
CITY shall have the right to sooner terminate this Contract by
giving thirty (30) days' written notice of such intention, or in
the event of any of the events taking place under Section XXXIV
"Termination of Agreement" In case of such termination, FIRM
shall be entitled to receive and retain all compensation due up to
the date of said termination Upon termination, FIRM shall
immediately deliver all files in their entirety to CITY at no cost
to CITY
XIV. ATTORNEY'S FEES
In eminent domain and other judicial proceedings, FIRM will be
entitled to only those attorney's fees awarded by the court and
then only if collected by CITY In bankruptcy proceedings, FIRM
shall be entitled to a fee of 15% of the tax, interest, and penalty
actually collected by CITY FIRM agrees to file and diligently
pursue all claims on behalf of CITY in bankruptcy, eminent domain
and other judicial or administrative proceedings whether federal or
state in nature
XV. TAX WARRANTS
Upon request and authorization of CITY, FIRM shall prepare and
pursue the issuance of tax warrants FIRM shall then coordinate
the seizure of personal property pursuant to warrant and actually
accompany the Tax Collector to the location of the personal
property which is to be seized to insure the necessary procedures
have been followed
XVI. SETTLEMENTS
No settlements or compromises of taxes, penalty or interest
shall be effected where prohibited by law and where authorized by
law, only upon approval by CITY If a taxpayer requested waiver is
upheld as provided by §33 oil of the Tax Code, FIRM will bear the
costs of suit if it failed to notify the taxpayer of the delinquen-
cy prior to filing of the suit
XVII. NOTICE
Any notice or other written instrument required or permitted
to be delivered pursuant to the terms of this Contract shall be
deemed to have been delivered, whether actually received or not,
when deposited in the United States mail, postage prepaid,
registered or certified, return receipt requested, addressed to
CITY or FIRM, as the case may be, at the following addresses
PAGE 6
CITY FIRM
City of Denton, Texas Stephen T Meeks
ATTN Executive Director of Blair, Goggan, Sampson &
Finance Meeks
215 E McKinney Oil & Gas Bldg, Suite 1414
Denton, TX 76201 309 W 7th Street
Fort Worth, TX 76102
Either party may change its mailing address by sending notice
of change of address to the other at the above address by certified
mail, return receipt requested
XVIII. COLLECTION REQUIREMENTS
FIRM agrees to collect, between July 1, 1997 and June 30,
1998, not less than sixty percent (60%) of the total dollar value
of the adjusted base tax of the 1996 delinquency existing on July
1, 1997 FIRM agrees to collect, between July 1, 1998 and June 30,
1999, not less than sixty percent (60%) of the total dollar value
of the adjusted base tax of the 1997 delinquency existing on July
1, 1998 FIRM agrees to collect, between July 1, 1999 and June 30,
2000, not less than sixty percent (60%) of the total dollar value
of the adjusted base tax of the 1998 delinquency existing on July
1, 1999 Furthermore, should the CITY invoke the option to extend
this contract beyond June 30, 2000 as prescribed in Section XIII,
then the FIRM agrees to collect between the July 1 and subsequent
June 30 time period, for each year the contract is extended, not
less than sixty percent (60%*) of the total dollar value of the
adjusted base tax from the most recent tax year of the delinquency
existing on July 1 of each respective year If FIRM does not
collect the above referenced amount each year, it shall provide
CITY with legal services, programming and computer services, or
data processing equipment with a value not less than Seven Thousand
Five Hundred Dollars ($7,500 00) or, at the option of CITY, FIRM
shall pay CITY the sum of Seven Thousand Five Hundred Dollars
($7,5Q0 00) on or before August 15 of the year it fails to collect
the minimum amount specified herein
XIX. VENUE
The terms, obligations and requirements of this Contract shall
be construed in accordance with the laws of the State of Texas
The obligations and requirements of the parties hereto are
performable in Denton County, Texas Any litigation involving this
Contract shall be tried in a court of competent jurisdiction
sitting in Denton County, Texas
XX. ACCEPTANCE OF EMPLOYMENT
in consideration of the terms, covenants and mutual agreements
hereinabove stated, FIRM hereby accepts the employment of CITY and
undertakes the performance of this Contract as above stated
PAGE 7
XXI. DIRECTIVES
All directives between FIRM and CITY shall be confirmed in
writing
XXII. COVENANT NOT TO SUE
FIRM further agrees not to bring any cause of action against
CITY relative to this Contract Should FIRM bring any cause of
action against CITY, FIRM agrees the liquidated damages shall not
exceed $1 00 and the filing of such cause of action shall be
considered a material breach of this Contract
XXIII. AMBIGUITY
Any ambiguity within this Contract shall be liberally
interpreted in favor of CITY
XXIV. ASSIGNMENT
The rights and responsibilities of CITY under this Contract
may be assigned by the City Council to another governmental unit in
Denton County without approval of FIRM It is understood and
agreed that this is a professional services contract and CITY is
contracting for the unique services of FIRM FIRM's rights and
responsibilities under this Contract may not be assigned by FIRM to
another law firm or collection agency without written approval of
the assignment by the City Council
XXV. INDEMNITY AGREEMENT
The FIRM shall indemnify and save and hold harmless the CITY
and its officers, agents, and employees from and against any and
all liability, claims, demands, damages, losses, and expenses,
including, but not limited to court costs and reasonable attorney
fees incurred by the CITY, and including, without limitation,
damages for bodily and personal inDury, death and property damage,
resulting from the negligent acts or omissions of the FIRM or its
officers, shareholders, agents, or employees in the execution,
operation, or performance of this Contract
Nothing in this Contract shall be construed to create a
liability to any person who is not a party to this Contract, and
nothing herein shall waive any of the parties' defenses, both at
law or equity, to any claim, cause of action, or litigation filed
by anyone not a party to this Contract, including the defense of
governmental immunity, which defenses are hereby expressly
reserved
XXVI. INSURANCE
During the performance of the services under this Contract,
FIRM shall maintain the following insurance with an insurance
PAGE 8
company licensed to do business in the State of Texas by the State
Insurance Commission or any successor agency that has a rating with
Best Rate Carriers of at least an A- or above
Professional Liability Insurance with limits of not less than
$1,000,000 annual aggregate
The FIRM shall furnish insurance certificates or insurance
policies at the CITY's request to evidence such coverages The
insurance policies shall name the CITY as an additional insured on
all such policies, and shall contain a provision that such
insurance shall not be canceled or modified without 30 days prior
written notice to CITY and FIRM In such event, the FIRM shall,
prior to the effective date of the change or cancellation, serve
substitute policies furnishing the same coverage
XXVII. EXHIBITS
RFP #2032 attached hereto as Exhibit "A" and the FIRM's
response to the RFP attached hereto as Exhibit "B" are incorporated
herein} as if set forth at length and made a part hereof The
provisions of Exhibit "A" and Exhibit "B" shall set forth obliga-
tions and duties of the FIRM to the extent that they do not
conflict with other provisions set forth in this Contract, which
contractual provisions shall control
XXVIII. ARBITRATION AND ALTERNATE DISPUTE RESOLUTION
The parties may agree to settle any disputes under this
Contract by submitting the dispute to arbitration or other means of
alternate dispute resolution, such as mediation No arbitration or
alternate dispute resolution arising out of or relating to this
Contract, involving one party,s disagreement, may include the other
partyito the disagreement without the other's approval
XXIX. ENTIRE
This Contract, consisting of 13 pages and 2 exhibits,
constitutes the complete and final expression of the agreement of
the parties, and is intended as a complete and exclusive statement
of the terms of their agreements, and supersedes all prior con-
temporaneous offers, promises, representations, negotiations,
discussions, communications, and agreements which may have been
made in connection with the subject matter hereof
XXX. COMPLIANCE WITH LAWS
The FIRM shall comply with all federal, state, and local laws,
rules, regulations, and ordinances applicable to the work covered
hereunder as they may now read or hereinafter be amended
PAGE 9
XXXI. DISCRIMINATION PROHIBITED
In performing the services required hereunder, the FIRM shall
not discriminate against any person on the basis of race, color,
religion, sex, national origin or ancestry, age, or physical
handicap
XXXII. PERSONNEL AND EQUIPMENT
A The FIRM represents that it has or will secure, at its own
expense, all personnel required to perform all the services
required under this Contract Such personnel shall not be
employees or officers of, or have any contractual relations
with the CITY FIRM shall inform the CITY of any conflict of
interest or potential conflict of interest that may arise
during the term of this Contract
B All services required hereunder will be performed by the FIRM
or under its supervision All personnel engaged in work shall
be qualified, and shall be authorized and permitted under
state and local laws to perform such services
C The FIRM represents that it has or will secure, at its own
expense, the hardware, software, and other resources required
to perform, in a timely manner, all the services required
under the terms of this contract
XXXIII. ASSIGNABILITY
The FIRM shall not assign any interest in this Contract, and
shall not transfer any interest in this Contract (whether by
assignment, novation, or otherwise) without the prior written
consent of the CITY
XXXIV. TERMINATION OF AGREEMENT
A Notwithstanding any other provision of this Contract, either
party may terminate by giving thirty (30) days advance written
notice to the other party
B This Contract may be terminated in whole or in part in the
event of either party substantially failing to fulfill its
obligations under this Contract No such termination will be
affected unless the other party is given (1) written notice
(delivered by certified mail, return receipt requested) of
intent to terminate and setting forth the reasons specifying
the nonperformance, and not less than 30 calendar days to cure
the failure, and (2) an opportunity for consultation with the
terminating party prior to termination
C If the agreement is terminated prior to completion of the ser-
vices to be provided hereunder, FIRM shall immediately cease
all services and shall render a final bill for services to the
PAGE 10
CITY within 30 days after the date of termination The CITY
shall pay FIRM for all services properly rendered and satis-
factorily performed and for reimbursable expenses to termina-
tion incurred prior to the date of termination, in accordance
with Article IX "Compensation" Should the CITY subsequently
contract with a new consultant for the continuation of
services on the Project, FIRM shall cooperate in providing
information The FIRM shall turn over all documents prepared
or furnished by FIRM pursuant to this Contract to the CITY on
or before the date of termination, but may maintain copies of
such documents for its use
XXXV. MODIFICATION
No waiver or modification of this Contract or of any covenant,
condition, or limitation herein contained shall be valid unless in
writing and duly executed by the party to be charged therewith, and
no evidence of any waiver or modification shall be offered or
received in evidence in any proceeding arising between the parties
hereto out of or affecting this Contract, or the rights or
obligations of the parties hereunder, and unless such waiver or
modification is in writing and duly executed, and the parties
further agree that the provisions of this section will not be
waived unless as herein set forth
XXXVI. INDEPENDENT CONTRACTOR
FIRM shall provide services to CITY as an independent
contractor, not as an employee of the CITY FIRM shall not have or
claim any right arising from employee status
XXXVII. MISCELLANEOUS
A The following exhibits are attached to and made a part of this
Contract Exhibit "A" - Request for Proposals, Exhibit "B" -
FIRM's proposal
B FIRM agrees that CITY shall, until the expiration of three (3)
years after the final payment under this Contract, have access
to and the right to examine any directly pertinent books,
documents, papers, and records of the FIRM involving transac-
tions relating to this Contract FIRM agrees that CITY shall
have access during normal working hours to all necessary FIRM
facilities and shall be provided adequate and appropriate
working space in order to conduct audits in compliance with
this section CITY shall give FIRM reasonable advance notice
of intended audits
C For the purpose of this Contract, the key persons who will
perform most of this work hereunder shall be Debra Patton
However, nothing herein shall limit FIRM from using other
qualified and competent members of its firm to perform the
services required herein
PAGE 11
D FIRM shall commence, carry on, and complete any and all
projects with all applicable dispatch, in a sound, economical,
efficient manner and in accordance with the provisions hereof
In accomplishing the projects, FIRM shall take such steps as
are appropriate to ensure that the work involved is properly
coordinated with related work being carried on by the CITY
E The CITY shall assist the FIRM by placing at the FIRM's
disposal all available information pertinent to the Project,
including previous reports, any other data relative to the
Project, and arranging for the access thereto, and make all
provisions for the FIRM to enter in or upon public and private
property as required for the FIRM to perform services under
this Contract
XXXVIII. TIME OF THE ESSENCE
Time is of the essence with respect to all matters covered by
this Contract
XXXIX. CAPTIONS
The captions appearing at the first of each numbered section
are inserted and included solely for convenience and shall never be
considered or given any effect in construing this Contract
This Contract is executed on behalf of CITY by the presiding
officer of its governing body who is authorized to execute this
instrument by order heretofore passed and duly recorded in its
minutes and by a partner of FIRM who, by execution of this
Contract, represents and warrants that he or she has the authority
to execute this document on behalf of FIRM
WITNESS the signa*re of all
originals this the 19 day of
County, Texas
ATTEST
JENNIFER WALTERS, CITY SECRETARY
p rties hereto in triplicate
1997, Denton
CITY OF DENTON, TEXAS
JAfK ILLER, MAYOR
BY
PAGE 12
APPROVED AS TO LEGAL FORM
HERBERT L PROUTY, CITY ATTORNEY
BY
E \WPDOCS\K\DELINQUE TAX
BLAIR, GOGGAN, SAMPSON & MEEKS
BY �I-
ST HEN T MEEKS, T R
LAW OFFICE OF MIKE GREGORY
BY )�
MIKE GREGORY
PAGE 13
EXHIBIT "A"
CITY OF DENTON TEXAS
April 15, 1997
Blair, Goggan, Samson, & Meeks, and Mike Gregory
2323 Bryan Street
Dallas, TX 75201
REF RFSP #2032 - DELINQUENT TAX COLLECTION SERVICE
Dear Blair, Goggan, Samson, & Meeks, and Mike Gregory
The City of Denton, Texas will receive sealed proposals consisting of 3 copies until 2:00 p.m ,
May 13, 1997 for Delinquent Tax Collection Service
This request for proposal is not a bid and will not be opened publicly The proposals will be
received by the Purchasing Agent and no part of this request for proposal will be made public
except as required by State Statute after award
The City of Denton staff and City Council will review and evaluate the proposals Selection will
be made by this process as stated further in this request for proposal
All information, clarifications, or changes in content or instructions of this request for proposals
must be submitted in writing to the Purchasing Agent at 901-B Texas Street, Denton, Texas
76201, Phone Number (817) 383-7100
Additional proposal documents may be requested by mail or picked up at the City of Denton
Purchasing Department, 901-B Texas Street, Denton, Texas 76201
All questions or requests for more information regarding this RFSP of the City of Denton tax
collections must be submitted in writing by 12 00 p in on May 1, 1997 Both questions and
responses will be sent to all potential bidders
Attached is a five year history of the City of Denton's delinquent tax collection percentages
Please refer to this information when necessary
Dedicated to Qualin Sen ti,
April 15, 1997
Page 2
We are soliciting a proposal from your firm because of your capabilities in delinquent tax
collection Proposals should be as brief as possible and include the following
1 A statement of firm's experience in delinquent tax collection, including years in the
business, number of staff, office location, clients serviced (a list of clients with
addresses, phone number and contact person should be provided)
2 Resumes of key managerial staff to be assigned as the City's representatives
3 Proposed scope of services to be offered based on the information attached
4 Suggested performance criteria for the City to utilize in evaluating the success of the
contract and non-performance guidelines if collections do not equal sixty (60%)
percent of the delinquent tax base amount
Proposals will be evaluated based upon the attached criteria and interviews with selected firms
If your firm is interested in making a proposal to the City of Denton for these services, three (3)
copies of the proposal, in sealed envelopes marked on the outside RPSP #2032 - Delinquent Tax
Collection Service, should be submitted no later than May 13, 1997 at 2 00 p in to
City of Denton
Purchasing Department
901-B Texas Street
Denton, TX 76201
Attention Tom Shaw, Purchasing Agent
We look forward to receiving a proposal from your fum for this very important service
Sincerely,
Tom D Shaw, C P M
Purchasing Agent
wp
Attachments
AAA04FEC
I
M N Q 0�0
V1
h N en v b
R 00 v'f N
N M M M
00 P M 00 0
end NN N
e e e e e
N O N 'o
P a o
N N
opnpppg$e�,
e e e e
h Oe b � 0000
on+arnrna
o No n o
N O
t1 NaoOO
00 M O M
00 v1 M N
MMMOCD
LL
T e+Ni N 000 Q
O O
ai M O
'- N M •Y n
F} c rn c a c
THE LAW FIRM WILL
1 Receive and review the delinquent tax rolls
2 Substitute as attorney of record on all existing tax suits and interventions, pay all court
costs and filing fees related thereto
3 Perform all research and paperwork necessary to provide taxpayers and the City Tax
Collector with correct or corrected information to update the City files, including
forwarding addresses as located
4 Submit monthly status reports regarding suits filed on accounts and provide City Tax
Collector with duplicate letters sent to taxpayers
5 Provide a quarterly report to City staff in sufficient form that it could be submitted to the
City Council for review Provide monthly reports on pending suits, judgments and
foreclosures
6 File suits on delinquent taxpayers that do not respond in accordance with the demand of
and directions provided by the City of Denton
7 Intervene in delinquent tax suits filed by Denton County and/or Denton Independent
School District, if applicable, pursuant to Sec 33 44, Property Tax Code
8 Firm shall be responsible for filing of delinquent tax claims in bankruptcy proceedings,
including claims and actions required to be filed with Federal ageticies such as the FDIC,
and consult with the City of Denton City Attorney's office on such matters
9 File suits for collection of delinquent taxes pursuant to Secs 33 41 and 33 42, Property
Tax Code, or file suits of judicial foreclosure of tax liens
10 Pursue all suits diligently and provide reports to the City of Denton
11 Provide the City recommendations, for qualified individual taxpayers, pursuant to
Sec 33 02, Property Tax Code, regarding the advisability of an installment agreement
being entered into between City and taxpayer
12 Provide legal support and research to the City as needed
a Provide recommendations to not pursue a case if a case is legally barred, is weak, or
the likelihood of collection is low or uniikely
b Provide City of Denton's Assessor/Collector with legal advice and wntten opinions
upon request
13 Only collect those groups or individual accounts «hich the City of Denton determines in
its discretion are to be collected by firm
The Law Firm Will
Page 2
14 Provide all supplies and postage necessary to handle billing and necessary mailings
15 Obtain appropriate title research and relevant ownership records of all property upon
which a suit is to be filed, at firm's expense
16 Provide total and complete delinquent tax collection, including court filing fees and all
other costs, pursuant to Secs 33 07 and 33 48, Property Tax Code, and will indemnify
and hold the City harmless from any suits or liabilities that may result from the firm's
delinquent tax collection activities
17 Propose a method of assuring that the amount of delinquent taxes collected by the Law
Firm will be at least equivalent to the amount projected to be collected by in-house staff
for each fiscal year of the firm's engagement
18 Propose a method of payment
19 Be entitled to fees on amounts actually collected while contract is in effect, pursuant to
Sec 33 07 of Property Tax Code
20 Provide information concerning minority involvement regarding the work to be performed
by your firm pursuant to this engagement Indicate the ethnic makeup and the gender of
your staff, both at present and projected, if not presently fully staffed Also, indicate if
you would consider sub -contracting parts of this contract to minority contractors and, if
so, please describe your plan to do so Also indicate your compliance with EEOC
regulations and guidelines '
21 Coordinate the filing of all tax suits with the City Attorney and all tax collection efforts
with the City of Denton Tax Department
22 Provide for the orderly delivery of copies of all complete tax files to be turned over to the
City Attorney when the Contract is terminated
23 Make recommendations to the City Tax Department on accounts to be collected (i e
mobile homes, aircraft and business personal property) by summary seizure (Tax
Warrants) and diligently perform all legal work necessary to reduce those accounts to
payment of taxes pursuant to Secs 33 21, 33 22 and 33 23, Property Tax Code
24 Maintain collection rate of at least sixty (60%) percent of the current delinquent tax base
with a penalty clause initiated on the firm should be the collection rate fail to research
60 %
25 Provide concentrated effort toward the collection within the statute of limitation period
of delinquent mobile home business personal property accounts
The Law Firm Will
Page 3
26 Upon request by the City, undertake the collection of delinquent accounts for special
paving assessment liens, substandard housing demolition liens, and privileged (mowing)
hens
27 Upon reasonable request, represent the City in the acquisition of property pursuant to the
Property Tax Code for public purpose use
28 The firm should be willing to enter into a three year contract with the City with two
additional one year optional extension periods being provided for
A
\�\WH4
AM CITY OF DENTON WILL
1 Provide a roll of delinquent accounts to be collected
2 Provide for updated information (1 e , adjustments, payments, errors, double assessments,
or other discrepancies) on delinquent accounts to be forwarded to the law firm
3 Be able to terminate contract for any reason, with or without cause, upon thirty (30) days'
written notice to the firm
4 Pay the law firm fifteen (15%) percent of the amount of all delinquent taxes, (pursuant
to Sec 33 07, Property Tax Code), penalty and interest actually collected and paid the
collector of taxes during the term of this contract The collector shall pay said funds to
the firm monthly by check
5 Notify the law firm of any taxpayer that has filed bankruptcy, when the City has been
notified of such
6 The City will allow firm an additional six (6) months to reduce to judgment all suits filed
prior to the expiration date of the contract
7 Prepare and mail tax statements at least thirty (30) days [no more than sixty (60) days]
prior to delinquency date, giving clear written notice to the delinquent taxpayers of the
potential add -on costs of collection
MY OF AuNTON CRITERIA FOR SELLCTING FIRM
In order for all proposals to be reviewed in a consistent manner, please reference the following
criteria by its reference number set forth below
1 Please provide a summary titled "Law Firm Summary," not to exceed three pages, that
addresses the following questions
a Is your law firm's principal business the collection of delinquent taxes9
b Please describe the extent of your law practice
c Please describe, in detail, your firm's collection software and hardware and any
established systems which you have in place regarding ad valorem tax collection
d Do you currently collect delinquent taxes for other taxing entities in Denton County9
If yes, who9
e How many clients do you currently represent regarding the collection of delinquent
taxes?
f Where is your nearest office location to the City of Denton9
g Is your law firm affiliated with local counsels If so, who') How long has your firm
been so affiliated9
h What is the total number of staff employed by your firm9 Please breakdown by the
following categories Attorneys, Law Clerks, Paralegals, Legal Assistants, Legal
Secretaries, Other Staff
i What is the number of staff that will be responsible for the City of Denton's collection
if your proposal is accepted)
I What is the name(s) of the attorney(s) that will be responsible for the City of Denton's
collections')
k Is your law firm an Equal Employment Opportunity (EEO) employer)
Is your firm agreeable to a performance goal, which is equal to, but not less than,
60% of the total dollar value of the base taxes collected as of July 1 of each year of
the contract)
2 Firm must have an established history of expertise in the delinquent tax collection field
and provide a complete list of past and current Texas clients including a five year
summary of delinquent tax collections listed as a percent of base tax, excluding P&I,
submitted to the firm for collection
3 Law firm has to show capability to statf and operations sutficient to etficiently process up
to 25,000 delinquent accounts annually
4 Firm will have or will establish a Denton office by the date the delinquent accounts are
turned over to firm and will provide a 1-800 number or other toll -tree service to its
main otfice
EXHIBIT "B"
A PROPOSAL FOR THE COLLECTION
OF DELINQUENT AD VALOREM TAXES
FOR THE
CITY OF DENTON
Submitted by
Blair, Goggan, The Law Office of
Sampson & Meeks Mike Gregory
Attorneys at Law Attorneys & Counselors at Law
326-G East McKinney 303 N. Carroll Blvd., Ste 100
Denton, Texas 76201 Denton, Texas 76201
(817) 383.4460 (817) 387.1600
May 1997
BLAIR, GOGGAN, SAMPSON & MEEKS
ATTORNEYS AT LAW
A PARTNERSHIP INCLUDING PROFESSIONAL CORPORATIONS
326G EAST MCKIN NEY STREET
PO BOX 1527
DENTON TEXAS 762021527
(617) 383 4460
FAX (817) 3822529
May 13, 1997
The Honorable Jack Miller
Mayor, City of Denton and
Members of the Denton City Council
215 E McKinney
Denton, Texas 76201
Re RFSP #2032 - Delinquent Tax Collection Service
Dear Mayor Miller and Members of the City Council
Blair, Goggan, Sampson & Meeks (BGSM) is very pleased to submit our proposal to resume
delinquent tax collection services for the City of Denton Our previous representation of the City
of Denton and the Denton Independent School District well positions our law firm to commit
substantial resources to the collection effort for the City in a manner to ensure maximum
collections
We are pleased to continue the affiliation between Mike Gregory and BGSM The Law
Office of Mike Gregory has assisted BGSM with our contracts in Denton County since 1986 Mr
Gregory has practiced law m Denton since 1974 and maintains his own law office at 303 North
Carroll Boulevard, Suite 100 As a former Denton ISD Trustee and an active member of the
Denton community, Mr Gregory's assistance in our collection effort significantly enhances our
program Since the beginning of our service to Denton taxing jurisdictions, he has assisted BGSM
by acting as a liaison with Denton officials and in our litigation of tax cases Mr. Gregory will
be dwectly mvolved with our collection program by sharing responsibility for litigating the
City's tax cases with BGSM's attorneys and he will work directly with delinquent taxpayers
and their attorneys to resolve their delinquencies He will be assisted in these efforts by his
associate attorney, Charla Bradshaw
BGSM has maintained an office in Denton since 1986 and has contributed greatly to the
Denton community during the past ten years We conservatively estimate that we have spent
more than $1.1 million in Denton during the past decade in support of our collection program
As shown on the chart following this letter, two-thirds, or 66%, of our attorney fees from
our Denton ISD contract stayed in Denton and were reinvested into the community in the
form of salaries, rent, office expenditures, community -based contributions, etc The City of
Denton can expect this same level of "return" to the community.
DALLAS FORT WORTH AUSTIN
ALLIANZ FINANCIAL CENTRE OIL d GAS BLD SUITE 1414 TEMPLE INLAND BUILDING
2323 BRTAN 5T SUITE 1920 309 W >TH ST 301 CONGRESS AVENUE SUITE 1030
DALLAS TEXAS 75201 FORT WORTH TEXAS 76102 AUSTIN TEXAS 7877014041
(214) 66010069 (80( 677 4569 (512) 496 7727
FAX (214) 754 7161 FAX (517( 877 0601 FAX (512) 476 8150
SHERMAN GREENVILLE
115 EAST LAMAR 2607 STONEWALL ST
SHERMAN TEXAS 75091 GREENVILLE TEXAS 95404
(903) 893 4941 (903) 454 2059
FAX (903) 668-066B FAX (903( 454 9856
With an office established in Denton for more than ten years, employment of Denton residents and
extensive community participation, we believe BGSM has established itself as a local, Denton
law firm. Together, the Law Office of Mike Gregory and BGSM have served the Denton
community for a combined 32 years. Our proposal offers the City of Denton a continuation of
the premier tax collection program available in Texas Our collection efforts have been
customized for Denton so they are carried out for Denton taxpayers by Denton citizens.
BGSM, in conjunction with Mike Gregory, represented the City of Denton from July 1986
through June 1993 During that time, we collected $5,446,106 in delinquent taxes, penalties,
interest and attorney fees for the City, filed 1,324 lawsuits and mailed more than 19,000 demand
letters In spite of a current year "turnover" that decreased 43% over our last four years of
representation, we were still able to consistently increase delinquent collection effectiveness
In 1992, BGSM was successful in also being hired by the Denton ISD, which had been previously
represented by McCreary, Veselka, Bragg & Allen During the first 12 months of our
representation of Denton ISD, we achieved a 18% increase in collections, which resulted in
an additional $222,161 in revenue for the Denton LSD
We are proud of our success at both the City of Denton and Denton ISD, however in July 1993
the City chose to change law firms to McCreary, Veselka, Bragg & Allen, and their newly formed
Joint venture with the local, politically active firm of Hayes, Coffey & Berry In a similar
manner, the Denton ISD School Board changed to the law firm of Sawko & Burroughs in January
1997 In both decisions to change law rums from BGSM, the elected body was divided in
its decision because BGSM's performance had been exemplary We believe an objective
review of our performance will affirm our ability to provide the leading collection program in
Denton
We want to emphasize that we have always valued our relationship with the City of Denton We
greatly regret the City and School District chose to change law firms in spite of our excellent
performance and would welcome the chance to once again represent the City of Denton BGSM's
established presence in the Denton community will immediately be put to use for the benefit
of our City of Denton collection program. We once again pledge to the City of Denton to
provide the highest level of performance and conduct our program with the highest degree
of professionalism.
Blair, Goggan, Sampson & Meeks, along with Mike Gregory, is proud of our past record of
collection performance for the City of Denton We once again offer the City our exceptional
collection program which we believe will increase the City's delinquent revenue collections
We would consider it a privilege to again represent the City of Denton and look forward to
discussing this proposal with you and addressing any questions you may have If the City should
revise its criteria at any time during the selection process, we would welcome the opportunity to
negotiate any additional desired services or enhancements with the City We appreciate your
consideration of our proposal
Sincerely,
Stephen T Meeks
Partner
Blair, Goggan, Sampson & Meeks
cc Tom Shaw, Purchasing Agent
Mike Gregory
Attorney
Law Office of Mike Gregory
41
kj
Highlights of the Proposal
• Blair, Goggan, Sampson & Meeks (BGSM) has achieved unparalleled success in the field of
delinquent tax collection in Texas, as evidenced by our 72 clients in North Texas, including
the cities of Dallas, Arlington, Carrollton and Sherman, in addition to Dallas, Tarrant,
Hunt and Grayson counties Because of our size, we have the depth of staff and computer
resources to tailor our collection program specifically to meet the needs of the City of Denton
• Because of our previous representation of the City of Denton and Denton ISD, no other law
firm is more familiar with Denton taxpayers and the community BGSM's established
presence in the Denton community ensures a smooth transition will be accomplished, with
no disruption to the Tax Office. BGSM is completely prepared to commit our substantial
resources and expertise to implement a successful collection program for the City of
Denton.
• BGSM offices are strategically located in six (6) cities throughout North Texas, including
Denton, Dallas, Sherman, Fort Worth, Greenville and Austin Our Denton office, which
is supported by our North Texas (Dallas) Regional office, will be assigned to represent the City
of Denton Mr. Steve Meeks, a BGSM Partner, will serve as our lead attorney responsible
for representation of the City.
• The Denton law firm of Mike Gregory will assist BGSM in providing the City of Denton
with the most effective tax collection services possible As local counsel, Mr Gregory
provides an increased level of local expertise which will enhance our delinquent tax collection
program for the City He will also play an important role in representing the City in
delinquent tax collection litigation efforts by personally appearing in Court in delinquent
tax cases.
• BGSM has maintained an office in Denton since 1986. Our law firm has expended $1 1
million during the last ten years in Denton with local employees, vendors and suppliers in
support of our collection program Furthermore, 66% of the revenue generated by our Denton
contracts is locally retained
• We believe that to represent our clients effectively, we must be involved in the
coimunity. Examples of our law firm's community involvement throughout the Denton area
are participation in Chamber of Commerce activities, the BGSM/Honeywell Teacher Mini
Grant program, the Denton Special Olympics, our adopt -a -school program, contributions to
United Way and other community groups
• Our collection program comprises an innovative mix of diverse disciplines including
computer science, telephone collections, property ownership and location research, traditional
trial advocacy, post -judgment enforcement, bankruptcy representation, federal agency
collection efforts and seizure activity Our collection program is designed to serve as an
extension of the client's tax office and, by virtue of our complete collection services, will
be able to reduce the burden on the City staff.
• Our data processing capabilities are "second to none" in the field of delinquent property
tax collection. Our management reporting, case tracking and document production and
bankruptcy tracking systems all demonstrate the sophistication of our computer applications in
the field of delinquent tax collection We regularly provide information to our clients which
assists them in their budgeting, forecasting and management of their governments
• An Austin office is maintamed by BGSM to keep abreast of the latest legislative matters,
Attorney General opinions, and interpretations of the Property Tax Division of the State
Comptroller's Office and the decisions of the Supreme Court of Texas Through this office
we are available to provide legislative assistance to all of our clients
TABLE OF CONTENTS
Transmittal Letter
Highlights of the Proposal
I
Law Firm Summary (RFP Selection Criteria 1-4)
1
II
Introduction to the Firms (RFP Selection Criteria 1 a-b, 2, 3)
7
III
Collection Performance
9
Collection Experience in Denton
13
Client References
18
IV
Project Team and Offices (RFP Selection Criterion 1 f-j, 3, 4)
19
BGSM's Denton Office
19
The Law Office of Mike Gregory
20
BGSM's North Texas (Dallas) Regional Office
20
Project Team for the City of Denton
20
Resumes of Key Individuals
21
V
Community Involvement
28
VI
Scope of Services (RFP Selection Criterion 2)
31
Workplan and Methodology
32
Customized Workplans
33
Taxpayer Notification Program
37
Address Research/Taxpayer Location Program
41
Taxpayer Assistance Program
45
Litigation Process
47
Bankruptcy
52
Federal Agency Collections
54
Public Service Information
55
Miscellaneous Revenue Collections
55
Ancillary Legal Services
55
Management Information Reporting and Coordination
56
VII
Data Processing Capabilities (RFP Selection Criterion 1 c)
57
Vlll
Equal Employment Opportunity and Affirmative Action
(RFP Selection Criterion 1 k)
64
IX
Suggested Performance Criteria
66
X Division of Responsibilities
Responsibilities of the Law Firm
Responsibilities of the City of Denton
Performance Commitment (RFP Selection Criterion 1 1)
XI Attorneys Fees
Appendix A Client Listing
Appendix B Sample Letters
68
68
70
70
71
I. Law Fuze Summary (RFP Selection Critteria 1-4)
As requested by the RFP, the following pages are provided in direct response to the City's "Criteria
for Selecting Firm," (1.A-L).
A. Is your law fum's principal business the collection of delinquent taxes9'
BGSM's principal and only business is the collection of delinquent ad valorem taxes and
governmental receivables Beginning in the early 1980's our law firm was one of the pioneers
in the field of delinquent tax collection Over the past 16 years we have grown to become the
largest and most successful delinquent tax collection law firm in Texas We have achieved
this status by limiting our practice exclusively to tax collection and by continually working to
improve our collection program Our law firm represents 8 of the 10 largest taxing jurisdictions
in Texas. We have collected over $1.9 billion in delinquent revenue for Texas cities, counties
and school districts in the past sixteen years
B Please describe the extent of your law practice.
Our practice is dedicated to the collection of delinquent ad valorem taxes in Texas. Each
year our law firm processes more than 2,000,000 delinquent tax accounts for our clients
throughout Texas and annually collects over $185 million in delinquent taxes on a statewide
basis. We mail approximately 1,500,000 demand letters each year, in addition to preparing
more than 30,000 lawsuits. We employ more than 300 individuals and serve taxing
jurisdictions from our 17 offices throughout Texas
C. Please describe, in detail, your firm's collection software and hardware and any established
systems which you have in place regarding ad valorem tax collection
Through our subsidiary computer company, United Governmental Services of America
(UGSA), we have developed customized tax collection software used by local governments
throughout Texas For delinquent tax collection purposes, we use our copyrighted Case Tracking
System (CATS), DELTAX and Bankruptcy Tracking System (BATS) to support our collection
program UGSA also provides collection software to local tax offices for the collection of current
ad valorem taxes The system is currently in place for Dallas County, the City of Dallas and
the Houston Independent School District
The hardware which supplements our collection program and runs our software is best described
by the volume of services it is capable of providing Annually, UGSA processes over 2,000,000
delinquent tax accounts, mails 1,500,000 demand letters and prepares 30,000 lawsuits.
Additional detail is provided in Section VII. Data Processing Capabilities of our proposal
Page 1
D Do you currently collect delinquent taxes for other taxing entities in Denton County P If yes,
who9'
Our clients in Denton County are Denton Levy Improvement District #1 and Denton Road
Utility District #1 In addition, BGSM collects delinquent taxes for the City of Carrollton,
Prosper ISD and the City of Disco which have accounts located in Denton County BGSM
represented Denton ISD until January 1997 and we are currently in the process of concluding our
collection efforts on behalf of the School District We also have experience representing the City
of Denton, the Town of Bartonville and the City of Krugerville
E How many clients do you currently represent regarding the collection of delinquent taxes?
BGSM currently represents 72 taxing jurisdictions in the collection of delinquent ad valorem
taxes Because BGSM's operations are focused exclusively on North Texas, all 72 of these
clients are concentrated in Denton, Tarrant, Dallas, Grayson, Johnson, Collin and Hunt
counties. A complete listing of BGSM's clients is provided in Appendix A. On a statewide
basis, our law firm represents over 200 clients, including 8 out of 10 of the largest taxing entities
in Texas We represent Harris, Dallas, Tarrant and Bexar counties, the City of Dallas and
Dallas ISD, Houston ISD, the City of San Antonio and San Antonio ISD
F Where is your nearest office location to the City of Denton �
BGSM has maintained an office in Denton since 1986. It is located in Denton at 326-G East
McKinney Street (directly across from the Civic Center)
G Is your law firm of tthated with local counsel? if so, who 9' How long has your firm been so
gffihateV
Our law firm has been affiliated with the law office of Mike Gregory as local counsel since
1986. In addition to serving as a liaison to local officials, Mr. Gregory will participate directly
in our collection program by representing the City before the Court in tax litigation cases
H What is the total number of stiff employed by your firm 9' Please breakdown by the following
categories. Attorneys, Law Clerks, Paralegals; Litigation Assistants, Legal Secretaries, Other
Stqff
The combined staff of BGSM, operating in North Texas, and Heard, Goggan, Blair & Williams,
operating in South and Central Texas, is composed of 300 in the following categories
Attorneys 33 Legal Secretaries 16
Paralegals 22 Collectors/Researchers 74
Legal Assistants 63 Administrative Support 35
Bankruptcy Assistants 17 Data Processing Professionals 40
Page 2
I What is the number of staff that will be responsible for the City of Denton's collection if your
proposal is accepted 9'
The following 11 individuals will have primary responsibility for our collection program for
the City of Denton:
Mike Gregory, Local Counsel Debbie Patton, Denton Office Manager
Charla Bradshaw, Local Counsel Ralph Roberts, Abstractor
Stephen T Meeks, Partner Dana Markham, Denton Litigation Assistant
DeMetris A Sampson, Partner Gary Bennett, Attorney
Nancy R Primeaux, Regional Manger Edward Lopez, Attorney
Beth Weller, Bankruptcy Attorney
In addition, the collection efforts of our Denton staff will be supported by our North Texas
Regional Office in Dallas which is staffed by 50 tax collection professionals Our computer
support staff totals more than 40 programmers and technicians
J What is the name(s) of the allorney(s) that will be responsible for the City of Denton's
collections?
The attorneys with primary responsibility for our Denton collection program will be BGSM's
Partner Steve Meeks and Mr. Mike Gregory They will be supported on an as needed basis by
Mr Gary Bennett, Mr. Edward Lopez and Ms. Charla Bradshaw In addition, BGSM's
bankruptcy attorney, Ms. Beth Weller, will be responsible for all of the City's accounts in
bankruptcy
K Is your law firm an Equal Employment Opportunity (EEO) employer?
BGSM is not only an Equal Employment Opportunity employer, we are the industry leader in
providing opportunities for minorities and women As evidence of our commitment to Equal
Employment Opportunity, we offer our current staff distribution Of BGSM's 54 staff members
in our Denton and Dallas offices, 66% are minorities and 76% are women. We are confident
that no other delinquent tax collection law firm can approach the participation level we have
achieved of minorities and women For the past five years, our North Texas office has expended
over $1.5 million annually with minorities and women Section VIII Equal Employment
Opportunity and Affirmative Action provides additional detail regarding our Equal Employment
Opportunity and Affirmative Action programs
L Is yourfirm agreeable to a performance goal, which is equal to, but not less than, 60% of the
total dollar value of the base taxes collected as of July I of each year of the contract9,
Based upon our past success for the City and Denton ISD, we are confident that we will be able
to meet the City's performance goal We commit that our collections will total at least 60% of
the total amount of base tax of current year delinquency that exists on July 1 (the new "turnover"
roll) by the end of the twelve month period beginning July 1 and ending June 30 We will
maintain this performance standard during each year of the contract
Page 3
2 Firm must have an established history of expertise in the delinquent tax collection field and
provide a complete list of past and current Texas clients including a five year summary of
delinquent tax collections listed as a percent of base tax, excluding P&I, submitted to the firm
for collection
Not only does BGSM have an established history in delinquent tax collection, we have a proven
history serving the City of Denton and Denton ISD specifically in the collection of taxes From
1986 until 1993 and from 1992 until 1997, BGSM and Mike Gregory provided collection services
to the City of Denton and Denton ISD, respectively
Jurisdictions of all sizes throughout North Texas have also contracted with BGSM for extended
periods of time after recognizing the quality of BGSM's collection program A list of BGSM's
72 clients in North Texas is provided in Appendix A Some of our long-term clients include
• City of Dallas (since 1983) • Tarrant County (since 1982)
• Dallas ISD (since 1983) • Hunt County (since 1985)
• Dallas County (since 1984) • City of Sherman/Sherman ISD (since 1990)
Our law firm operates under the name Heard, Goggan, Blair & Williams (HGB&W) in South and
Central Texas HGB&W also has a rich history representing taxing jurisdictions for delinquent
tax collection services
• Houston ISD (since 1984)
• Harris County (since 1995)
• Bexar County (since 1980)
• San Antonio ISD (since 1982)
• City of San Antonio (since 1985)
A listing of our former clients is also provided in Appendix A.
As requested, we are submitting a five year summary of delinquent tax collections. Rather than
providing an aggregate of our total collections ($185 million each year) for our 200 clients
throughout the State, we felt it would be more meaningful and responsive to choose three
representative clients for the City of Denton These clients are
Denton ISD Most similar to the City of Denton due to shared account base
City of Dallas/Datlas ISD Largest jurisdictions in North Texas
City of Sherman Similar City in proximity to Denton
The following three tables detail our delinquent tax collections (total tax plus penalty and interest)
as a percent of the base tax, excluding penalty and interest, that has been submitted to our law
firm for collection
Page 4
This summary of delinquent tax collections also provides an excellent measure of effectiveness
We are pleased to be able to demonstrate that each of our three representative clients has
recognized an increased level of effectiveness over the past five years Furthermore, we have
recently concluded our most effective/successful year ever for all three clients The 1995/96
effectiveness ratios are as follows
Denton ISD 153 %
City of Dallas/Dallas ISD 148 %
City of Sherman 135 %
In addition, detailed and verifiable statistical information concerning our collections experience
in Denton and throughout North Texas is provided in our proposal These charts and tables
demonstrate the strong performance we have consistently provided for jurisdictions which have
chosen $GSM's collection program
For additional information, please see Section H. Introduction to the Law Firms and Section
III. Collection Performance.
Page 5
L
V�
h
ON
ON
ON
.—I
Ch
M
o,
GCi
I
P
[^
n
�+
N
In
y
A
?
n
U
�
t
A
U
Ca
I
W
a
c
a
. ^I
0
Pam
w
ONO
J�
A
iJ
eC
a
CCU
i.l
Ono
F�
r
0
w
o �
0
0
O�
F
v3�
n
y� II
N
j
II
ill
jo
NCI
c?
I
a
�+
j
itya
00
ooA
Y
N
x
O
in
v
eq
>
F
o
I
I
U
A
I
tft
0
8
f�
di f9 di fA b9 69
CPA
wo
O
._
roll
N
yy
i G
'n
a
N
F
I U
C
p
v
O
ool
G
M
O
O
O,I
h
r
6s
O
C i �n M etl i
O N i C D, ni
oo l O oM Ill
FT
a n N N N
3 Law fum has to show capability to stiff and operations sufficient to efficiently process up to
25, 000 delinquent accounts annually.
Through successful collections, BGSM has demonstrated that we have sufficient staff and
resources to process the delinquent accounts of the City of Denton Our Denton office, at its
current staffing level, provided collection services to the Denton ISD from 1992 until January
1997, thereby affirming our ability and capacity to process the City's delinquent accounts
Furthermore, BGSM has the resources which allow our law firm to serve the largest taxing
Jurisdictions in the State, including Dallas, Tarrant, Bexar and Harris counties
We process over 2,000,000 delinquent accounts per year. Some of our larger clients include
Chent
BGSM Dallas County
City of Dallas\Dallas ISD
Tarrant County
Grayson County
HGB&W Harris County
Houston ISD
Bexar County
City of San Antonio
San Antonio ISD
Detinquent Accountc
78,635
56,582
59,155
11,499
244,027
123,478
57,385
43,516
17,552
BGSM employs a staff of over 75 and Heard, Goggan, Blair & Williams employs 175,
including 40 computer specialists that will be responsible for the data processing support for the
City of Denton contract For additional information, please see Section II. Introduction to the
Law Firms, Section IV. Project Team and Offices and Section VII. Data Processing
Capabilities.
4 Fum will have, or will establish, a Denton office by the date the delinquent accounts are turned
over to firm, and will provide a 1-800 number, or other toll free service, to its main office
Since 1986, BGSM has maintained a full -service office in Denton for the purpose of collecting
delinquent taxes In the past decade, BGSM has expended $1.1 million in Denton, an amount
equal to 66% of the revenue generated by our Denton contracts Our Denton staff is available
to work with taxpayers in person or by telephone (817-383-4460) to resolve their delinquency
In addition, a toll -free phone number (1-800-441-0960) continues to be available to the residents
of Denton so that they can reach the taxpayer assistance unit in our North Texas Regional Office
in Dallas The advantage provided by BGSM's Denton office is the experienced staff which is
familiar with Denton taxpayers In addition, our Denton collection program has the reputation
for fair, yet serious, pursuit of payment for delinquent taxes
Page 6
ll. Introduction to the Law Firms (RFP Selection Criteria I a-b, 2, 3)
Blair, Goggan, Sampson & Meeks (BGSM) is a statewide law firm principally engaged in the
collection of delinquent ad valorem taxes with extensive experience and credentials in collection
services and software BGSM is the leader in delinquent tax collections in North Texas by virtue
of collecting more tax revenue, by far, than any other law firm and has effectively collected
delinquent taxes in Denton since 1956.
We originated the philosophy of designing tax collection programs that maximized revenue at the least
cost and administrative burden to the client By pioneering a high technology approach to the
delinquent tax collection process, our law firm became the first to offer a state-of-the-art collection
program that was aggressive, but fair, and met the individual needs of the client
Our collection program comprises an innovative nux of diverse disciplines including
telecommunications, mass and specialized mailings, address and ownership skip -tracing research,
traditional trial advocacy and post -Judgment enforcement We tailor our collection program to meet
the individual needs of each client To ensure fairness and equity, BGSM provides taxpayer
assistance in each office and information for the taxpayer in both English and Spanish
BGSM's professional staff of 75 persons consists of attorneys, certified public accountants, system
designers, analysts, computer programmers, managers, finance specialists, public relations specialists,
paralegals, collectors, researchers, clerks and secretaries In order to serve our clients, the BGSM
staff is strategically located in six offices throughout North Texas All of our offices are dedicated
exclusively to the collection of delinquent taxes and other governmental receivables and are located
in
• Denton
• Dallas
• Fort Worth
• Sherman
• Greenville
• Austin
The history of our law firm demonstrates the strength of our statewide operations In January of 1980,
the firm of Heard, Goggan & Blair was formed for the sole purpose of collecting property taxes and
was successful in establishing regional tax collection centers in Dallas, Tarrant and Bexar counties
In January of 1986, Heard, Goggan & Blair merged with Houston -based Blair, Williams & Harrison
In June of 1993, Heard, Goggan, Blair & Williams reorganized and separated its North Texas
operations for management and administrative purposes This was done to achieve maximum
flexibility in focusing on local problems, concerns and opportunities and to recognize the increased
leadership roles of its resident partners DeMetris A Sampson in Dallas and Stephen T Meeks in Fort
Worth This reorganization was reflected in our law firm's North Texas name change to Blair,
Goggan, Sampson & Meeks
Page 7
Heard, Goggan, Blair & Williams (HGB&W) represents our Central and South Texas clients with
offices in the following nine (9) locations
• Houston
• San Antonio
• Beaumont
• Conroe
• The Woodlands
• Richmond
• Angleton
• Laredo
• Brownsville
Our experienced and well -trained personnel contribute to our overall success in the industry The
combined strength of our law firm and its 300 employees throughout the State has made us the
leader in delinquent tax collection programs.
Collectively, our law firm collects more than $185 million in delinquent property taxes each year for
taxing jurisdictions throughout Texas We have collected over $1.9 billion since 1980
The Law Office of Mike Gregory consists of two attorneys, Mike Gregory and Charla Bradshaw,
both graduates of Denton High School The attorneys are supported by three legal assistants, one of
whom is a graduate of Denton High School and two of whom currently have children in the Denton
Independent School District Co -counsel Mike Gregory, a graduate of the University of Texas School
of Law, has maintained a law office in Denton since 1974 He is a respected Denton attorney and has
previously served as president of the Denton Bar Association Charla Bradshaw graduated from the
SMU School of Law in 1993 and is active in many legal and civic activities Both Mr Gregory and
Mrs Bradshaw are certified mediators In addition, Mr Gregory is a certified matrimonial law
arbitrator
Mr Gregory and Mrs Bradshaw have effective working relationships with judges, clerks, deputy
sheriffs and constables in Denton County, who are necessarily involved in the collection process Mr.
Gregory and Mrs. Bradshaw will represent the City in tax lawsuits in conjunction with BGSM's
attorneys. They will have direct involvement with taxpayers to assist m resolvmg delmquencies
owed to the City of Denton. Mr Gregory will also monitor the program's collection efforts and act
as a liaison with local officials
Page 8
III. Collection Performance
BGSM's ability to collect delinquent taxes has been demonstrated in the City of Denton, Denton ISD
and numerous other clients in North Texas The following charts compare our effectiveness to that
of the City's current firm, McCreary, Veselka, Bragg & Allen (MVBA) and demonstrate the long term
effectiveness of our collection program The undeniable conclusion to be drawn from these
comparisons confirms the superior collection performance of BGSM
Chart 1: Fust Year Performance Comparison
We have found that clients which have switched to BGSM after retaining other law firms have
consistently achieved significantly higher collection rates in the year following the change. This
trend has been evident throughout our history of performing delinquent tax collections for the City of
Denton and Denton ISD Recognizing that the City of Denton is attempting to evaluate and quantify
performance from various law firms, we are including the following charts which capture performance
data for the City of Denton and Denton ISD In each case, either after BGSM was retained or when
the City switched from BGSM, collection performance dramatically changed
As shown on the first chart on the following page, when the City of Denton hired BGSM in 1986, we
were replacing a small Denton firm, Lewis & Coffey Upon bemg hued, BGSM increased
collections by 122%, resulting in an addition $357,551 m revenue for the City.
When the City of Denton changed to McCreary, Veselka in 1993, collections decreased 16%, or
$69,406, from our last year of performance This change is shown on the middle chart on the
following page In our final year of representation of the City, BGSM collected $445,541 During
MVBA's first year, the City of Denton's collections dropped to $376,135 (This total does not include
the multi -year Peterbuilt account that was paid during MVBA's first year, after resolution of a value
lawsuit filed against the Denton Central Appraisal District Upon resolution, the account was paid
timely, but through no effort of either delinquent tax law firm, and was never considered a delinquent
account)
Denton ISD also benefitted from the immediate impact of our collection program when the School
District selected BGSM in 1992 In our first year of collections for Denton ISD, we increased
collections by $222,161, an 18% increase. We continued to effectively collect delinquent taxes on
behalf of Denton ISD until the School Board changed law firms in January 1997 and invite you to
contact Gilbert Bernstein, Assistant Superintendent, or Kathy Arrington, Tax Liaison, at the Denton
ISD to discuss any aspect of the program we provided the School District
The evidence of this trend is overwhelming. Stated simply* the City of Denton and Denton ISD
have consistently received higher collections with BGSM and lower collections when usmg other
law firms
Page 9
7
rA
�I
O
Q
e
g
u
on
Chart 2. Collection Effectiveness Comparison
In addition to providing a more effective collection program in our first year of performance, BGSM
also consistently maintains a higher level of effectiveness in subsequent years The following chart,
entitled Collection Effectiveness Comparison, evaluates BGSM's performance for Denton ISD for
the period July 1995 through June 1996, the last complete collection cycle, to McCreary, Veselka,
Bragg & Allen's (MVBA) efforts for the City of Denton during the same period
Last year BGSM collected 64.44% of the current year base tax turned over to our law firm by Denton
LSD, while MVBA collected 63.14% for the City of Denton As demonstrated on the chart, BGSM
provides a 1.3% higher collection percentage than MVBA
The City has established a guideline that 60% of the current year base tax turnover will be collected
within the following twelve months This chart demonstrates our ability to meet this expectation and
outperform your current firm This is an especially meaningful comparison because the City and
the School District share many of the same delinquent tax accounts
Because the contingency fees are established by State law, a delinquent tax collection contract is
primarily about selecting the law firm which will collect more revenue for a taxing Jurisdiction In
comparison after comparison, BGSM has demonstrated that it is more effective than any other
law firm when it comes to collecting delinquent taxes in Denton. Although the performance of
either law firm would meet the City's collection performance goal of 60%, the City would have
collected more revenue if the level of performance which BGSM's provided Denton ISD had been
provided to the City.
Page 10
Collection Effectiveness Comparison
Blair, Goggan, Sampson & Meeks
vs.
McCreary, Veselka, Bragg & Allen
July 1995 - June 1996
70%
65%
60%
53%
50%
Current Year Base Tax Collections (7/95.6/96) expressed as a percent of
Current Year Base Tax Turnover on 711195.
Charts 3-6: Historical Collection Performance
BGSM has represented the largest taxing jurisdictions in North Texas since the early 1980's.
Year after year, we have exceeded our own high level of service and collections for the City of
Dallas/Dallas ISD and Dallas, Tarrant and Hunt counties which are presented on the following
charts These charts demonstrate additional evidence of our law firm's ability to increase
collections in our fh* year of service for a taxing jurisdiction However, the charts also demonstrate
the "staying power" of our collection program Our clients can depend on BGSM to maximize their
delinquent revenue collections
Page 11
10
alA
rl
G�
•
b
�
�
�e
Q
pomm
U
��
• rmw
�1
�
a
Q
A
n � N
GO
'fl
u CO
tZ o pa t
N b
D C
m O
00
0 0
0
ono oho "C N
a>
o �44j
0000
ad
00 00 a�
\ O C 0]
b cr y
C d �
PC o
d
y o a
c 00 "a a c
y ON o
U
00 00 o
N M �
� � d
n b �
R
f� N rl Vi
as tft
4
, O
00
•e o
u
as q kn 3
y � C
.fl o
�.
•r tV w
d
CO O
r,4o A c
r0 N U
� � b
s„
000 ON
� N
rb cm
0) HS
A
ODcc
.�
r o0
00 0o G q
Q, o
*cat Q y H
in D' a
0\0 0000 q 01
0000 �a
r Os
C,
y
n00 u
ono ono �
0
VI O in O
— N H d4 to
� to us
A�
W
u
pwo
O
`n
ao
�
00
17)
^
�
a
�
O
U
i
L�
�N
1�1
N
IE:
V1 d' M fV
WR 69 609 Vi bm
I
v
z
A
PME"
o
U
N
Q
Tel
V
N
n
�M
Ill
O
�
Q
Q
PENN
r�
q
U
s_
3
Charts 7-10: First Year Collection Comparisons with Other Law Furors
Recognizing that maximizing revenue is critical for all taxing Jurisdictions, we are including the
following information and charts for taxing entities which have become BGSM clients within the past
few years These comparisons graphically demonstrate the superior collection results achieved by
BGSM over each client's former law firm In every instance, collection performance dramatically
increased after BGSM was retained BGSM's increased collections are shown below
CLIENT
BGSM PERCENTAGE
INCREASE
BGSM DOLLAR
INCREASE
FORMER LAW FIRM
City of Carrollton
112 7%
$309,203
Nichols, Jackson, Dillard,
Hager & Smith
Lancaster ISD
15 2%
$91 094
Perdue, Brandon, Fielder
City of Arlinton
11 3%
$210 579
Perdue, Brandon, Fielder
Grand Prairie ISD
41 3%
$260,233
Wright & Associates
We encourage you to contact any of these clients concerning our continued high performance and
the level of service we provide on their behalf These collection figures have been certified and
verified by our respective clients
Page 12
City of Carrollton Collections
Blair, Goggan,
Sampson & Meeks
Increases Collections
112967%
in First Year after Nichols
$500
$250
Nichols, Jackson, Dillard
Hager & Smith
$274,444
>f4
,R
Blair, Goggan, Sampson
& Meeks
.
Y.
�a
$0 3/86-2/87
0 During Contract with Nichols
During First Year of Contract with BGSM
$583,647
3/87-2188
Lancaster ISD Collections
Blair, Goggan,
Sampson & Meeks
Increases Collections
15.20%
Blair, Goggan, Sampson
in First Year After PBF & Meeks
$750_ Perdue, Brandon & $6919770
Fielder
$600,676
$500
0 During Contract with Perdue, Brandon & Fielder
During Contract with Blair, Goggan, Sampson & Meeks
City of Arlington Collections
"JL"JLig %xvsr aaj
Sampson & Meeks
Increases Collections
11,31%
in First Year After PBF
Blair, Goggan, Sampson
& Meeks
Perdue, Brandon & $290729744
Fielder
$2,100 $19862J65
$1,600 -1 I I '
$1,100
$600
$100
7l89-6/90 7/90-6/91
During
Contract with
Perdue, Brandon & Fielder
During
Contract with
Blair, Goggan, Sampson & Meeks
Grand Prairie ISD Collections
Blair, Goggan,
Sampson & Meeks
Increases Collections
41 `2 7% $8909759
in First Year of Collections
$7501 $6309526
= s�
$250
$o v 7/92-6/93 7/93-6/94
0 Prior to Contract with BGSM
ME During First Year of Contract with BGSM
In order to fully describe the effectiveness of BGSM's collection program, it is necessary for us
to describe the program we developed and the results we have accomplished in Denton In the
following pages, we will provide excerpts from our recent proposal to Denton ISD We include
this information to further demonstrate the comprehensive nature of the collection program we
have implemented in Denton, the effectiveness of our program and our detailed knowledge of the
Denton delinquent tax roll
The undeniable conclusion to be drawn from the result of our Denton ISD collection
program is that BGSM and Mike Gregory are prepared to provide the City of Denton with
an excellent collection program. As additional validation of our success on behalf of the School
District, we have included a letter of recommendation from Gdbert Bernstein, Assistant
Superintendent for Administrative Services for Denton ISD Mr. Bernstein's letter confirms
BGSM's successful performance on behalf of Denton ISD and verifies the School District's
decision to change law firms was not based on performance
As shown on the following page, entitled Program Ifighlights for Denton ISD, BGSM provided
the School District with a comprehensive and effective collection program The results of our
program included
• Collections- We collected over $7 million for the School District from 1992 until 1996,
including almost $1,000,000 in early business personal property and mobile home collections
Our early collection efforts were the result of a customized collection effort designed
specifically for Denton ISD in response to the high level of business personal property and
mobile home delinquencies in Denton
• Increasing Revenue: When our proposal was submitted to Denton ISD in October 1996, our
collections for the first nine months of 1996 were 29% higher than in the previous year, a sign
of the continuing strength of our collection program
• Turnover Dechne. We maintained a very effective collection program for the School District
despite being given fewer current year tax dollars to collect The School District's turnover
declined 49% from 1991 until 1995 Our continued effectiveness despite the declining
turnover is another example of how our performance was not the reason for the change
in delmquent tax collection law furls.
• Comprehensive Collection Effort: BGSM takes pride in our complete collection program
As shown on the highlights page, we provide all types of collection activities, including
Page 13
Denton Independent School District
Office of the Assistant Superintendent
for Administrative Services
P O Box 2387
Denton, Texas 76202
May 9, 1997
Gentlemen
During the years January 1, 1992 through December 31, 1996, the law firm of Blair,
Goggan, Sampson, and Meeks represented the Denton Independent School District it
the collection of its delinquent accounts The firm did a good lob with delinquent tax
collections, and the district was very pleased with their work An independent analysis
by the district's independent auditor indicated that their percentage of collections over
the prescribed time period exceeded the collection percentage of other firms hired by
the district in the past Blair, Goggan, will do an excellent lob in delinquent tax
collection
If there are any questions, please contact me
Sincerely,
Gilbert Bernstein
c Dr Albert Thomas
Ms Kathy Arrington
Program Highlights for Denton I.S.D.
January 1992 - September 1996
1. Total Collections:
► Delinquent Collections $6,0659462
► Early BPP/Mobile Home Collections $983 401
Nine Month Collection Comparison (Jan -Sept):
Delinquent Early
Tax BPP/MH Total Increase
1/95-9/95
$7609594 $2469757
$11,0079351
> $2919165
1/96-9/96
$190539770 $2449746
$192989516
29%
II. Turnover Decline:
Current Year
Law Firm
Date
Delinquency
Decrease
MVBA
BGSM
July 1991
July 1992
$1,503,188
$1,091,794 <$7359234>
BGSM
July 1993
$1,047,300
<49%>
BGSM
July 1994
$929,916
BGSM
July 1995
$767,954
5 Year
Decline
BGSM
July 1996
$843,065
III. Other Activities:
► Lawsuits Filed
► Lawsuits Disposed
► Tax Sales/Writs
► Bankruptcy
► Demand Mailings
958 lawsuits for $1,855,448
738 lawsuits 77%
13 since Jan 1996
267 accounts for $374,560
18 mailings for 28,636 letters
litigation, tax sales, bankruptcy representation and demand mailings Any program element
desired by our clients can be provided through our comprehensive collection program
The effectiveness of our collection program for Denton ISD was remarkable We are extremely
proud that the effectiveness of our collection efforts increased by 58% from the School
District's previous law firm's efforts. This increase occurred despite the amount of
delinquent taxes bemg turned over to our law firm for collection having decreased by 49%.
The true measure of a successful collection program is the effectiveness ratio which measures
the relationship between the total delinquent collections (tax, penalty and interest) achieved for
a jurisdiction as a product of the amount of base tax turned over for collections Using this
measure, BGSM's and Mike Gregory's effectiveness mcreased from McCreary Veselka,
Bragg & Allen's performance of 95% for the 1991/1992 collection cycle to our 153% in the
1995-1996 collection cycle. In other words, of the dollars turned over to us for collections, our
efforts were 58% more effective over the past five years This increase in effectiveness is
detailed on the following chart entitled BGSM/Mike Gregory Performance for the Denton ISD.
We believe a similar increase in effectiveness will be aclneved for the City of Denton.
BGSM's knowledge of the Denton area delinquent tax roll is unparalleled Our industry -leading
data processing capabilities allowed us to stratify Denton ISD's delinquent tax roll over the last
five years Because the City and School District share the same delinquent accounts, we present
this analysis of the School District's delinquent tax roll to demonstrate the knowledge we have
already accumulated regarding the City's delinquent tax roll
Collection performance is greatly determined by both the economy and the makeup (age, property
type and size) of the delinquent tax roll to be collected BGSM analyzes each client's
delinquent tax roll on a regular basis in order to customize our collection program to
maximize collections. As an example, we have included a Denton ISD September 1996 tax roll
analysis for your review This information illustrates both the depth of our familiarity with the
Denton tax roll and our ability to analyze a tax role in a meaningful manner BGSM continually
monitors the status of the tax roll in order to customize our collection program This information
is useful in developing the collections and litigation strategies, assisting in forecasting revenue
projections, as well as enhancing our knowledge of the composition of our clients' tax roll
Page 14
rA
rA
=
50
e
CCi
UPC
rO�
V
•^y
0
W
it
Ca
Ono
rA
.POO
AAma
W
W
0
.PM4
ME*
^V
f�
E
r
8
c
w
r
As of September 1996, the delinquent tax roll for which BGSM and Mike Gregory had the
responsibility to collect comprised tax years 1995 and prior This delinquent tax roll for Denton
ISD/CED included 4,921 accounts that totaled $2,366,964 in base tax The respective amounts
of outstanding delinquency for Denton ISD and Denton CED were $2,141,389 and $225,575
The table below summarizes the delinquent tax roll for Denton ISD and Denton CED according
to property type The following chart, entitled Denton ISD/CED Delinquent Tax Roll by
Property Type, graphically demonstrates the distribution of the tax roll
TAX ROLL ANALYSIS BY PROPERTY TYPE
Number of
Property Type
Accounts
Real Property
969
Personal Property
1,196
Mobile Homes
225L
Total
4,921
Total
Percent of
Base Tax
Base Tax Due
$1,141,231
48%
$759,521
32 %
$466.212
2M
$2,366,964
100%
The following tables were prepared using the September 1996 tax roll information and analyze
the Denton Independent School District tax roll by property type, size, distribution and degree of
delinquency This type of information is useful in developing our collections and litigation
strategy for our clients For example
• The report entitled Denton ISD Size of Delinquent Account indicates that there are 275,
or 28%, of the total real property accounts which owe between $0 and $200 in
delinquent taxes, yet only represent 2% of the total real property delinquency In contrast,
272 accounts owe more than $1,000 in delinquent taxes Although the number of small
and large accounts are approximately the same, the accounts greater than $1,000 represent
$1,410,224, or 78% of the delinquent real property tax roll These accounts, averaging
$5,185 in size, were being aggressively pursued in our collection and litigation efforts
• The same Size of Delinquent Account report details that 2,101, or 76%, of the 2,756
mobile home accounts owe less than $200 Only 10 accounts owe more than $1,000 and
represent 2 3 % of the mobile home delinquency
• With respect to all delinquent accounts, 439, or 8 9%, of the total 4,921 accounts owe
$2,372,149, or 57 2 %, of the total delinquency, as illustrated by the Size of Delinquent
Accounts report These accounts average $5,404 each By comparison, the size of the
average account for the entire, total delinquent tax roll is $843
• The report entitled Degree of Delinquency indicates that there are 910 personal property
accounts (out of a total 1,196) totaling $594,246 in base tax that do not owe 1995 taxes
This usually indicates that the personal property has physically left the Denton Independent
Page 15
Denton ISD/CED
Delinquent Tax Roll
By Property Type
Total Base Due as of September 1996
$293669964
Real Property 48%
Ih4 4 •4 AAA
Business
Prop
$759,
1,196 acco_____
Mobile Homes
$4669212
2,756 accounts
WHO
Total tax due includes 4,921 delinquent accounts for 1995 and prior base tax
due to the Denton ISD and CED.
x+
F �
N a
9
F
W
qy
m
L6 Z
O�
w0
IL �U
a
r- r-
co r
0)
61� 69
r- U) O
v Lf)
M r
H 69
M 1-
00 r �
00 O N
69 69 `f'
M o 00
o rn cNi
OD Cl)
is ei
04 I-- CV)
N � M
(O v O
O Cl)
60
�i LO
r r
r N
H
w
w
N
Of
}
a
to
c D
W V1
U W
0 �- m
H
CY W
Z N
J
W
0
C�
C
W
U
0
O 0 0
ea w ea
O O O
fn v> v>
O O O
e9 fa f»
0 N
N (O A
C> N CD
is is►
O A M
0) (O I
O A 00
a w N
O V0 6e
H
M O M
Cl) N Cl)
a
O (n
w a
d O
w Z =
(L O W
m
w a 2
0
0
w
m
W
A
co
Q
H
Z
7
O
(D
c a
Z W W
OF m
W Z Iw-
CL
LU w
C (y
LL
O
rn
w
uj
F
Z
r�0)tn
co
Cl) mrl-
1n
mM 0o
^
00 V)
2
M (o to
O
N N Gt
to
0 01 N
M N
0o
�Mp
00o r�
�
O
r
m ,
OD
N
NtoM N
0000 00
1
00
OmoT
N(ow
�
NOD 00to
1
to
N
to
\°
\ -.-0
L o 0
oa
0
O
o 0 0
00 fO
0
O
0 0
Mto�
0
O
0 0 0
uY 1OO
0
O
.-
09,
O
Ntn,
O
OtoM
O
T00�
O
N 0)00
o
Ir to 1-
o
�CDN
O
vr�r
o
�1l
O
1
N(o
O
1
LO V
O
1
Ntn
O
1
Cl) 1` to
to
1` O O
r-
O r- Cl)
0)
(D V 00
V ( C( p4
00
M ( 0) 0)
I
N
1- r co
N
M
N
to 0) Go
V
ton C N
N
IL
O tlJ 1
�
ONO
T
h 0000 �
m
Lu
'- N
M
a
01 0),
0)
w
�- o0 oo
00
Z
O O
Lu
0
d
M
O
N
O
Cl)
NV
=
N n
V
tOn
M qw
00
a
O d0'
M 0>
Cl)
=
00 N
V V
01
tt[
(0, M
J
V
V
N
'-
J
Z
m
a
O
0J
U)
Q
w
IL
O
Cl)O
(ppLO
O
1n
N O M
1, N 1-
M t n
O l
O
N
N V N
(o V
1`
O� V
m
N
N
M �
V
w
800
04 O M
OO J
N O h
o �
r
w
000
Ncc
O Q
J
O N O
O
w
000 O
N O Q
O N06
O
O
DISD/CED_DOD
DENTON ISDICED
DEGREE OF DELINQUENCY
SEPTEMBER1996
NUMBER OF BASE AVERAGE SIZE
ACCOUNTS TAX PERCENTAGE OF ACCOUNT
REAL PROPERTY
FIRST TIME
342
199,925 44
17 52%
58458
REPEAT
114
118,083 37
10 35%
1,03582
CHRONIC
323
568,012 01
49 77%
1,75855
NOT OWING 1995
163
174,466 41
15 29%
1,07035
OTHER
27
80,742 88
7 08%
2,99048
TOTAL
969
1,141,230 11
100 00%
1,17774
PERSONAL PROPERTY
FIRST TIME
189
68,686 16
9 04%
36342
REPEAT
46
24,599 72
3 24%
53478
CHRONIC
47
69,35115
913%
1,47556
NOT OWING 1995
910
594,245 46
78 24%
65302
OTHER
4
2,63900
0 35%
000
TOTAL
1,196
759,521 49
100 00%
63505
MOBILE HOMES
FIRST TIME
269
40,339 90
8 65%
14996
REPEAT
73
18,041 69
3 87%
24715
CHRONIC
49
33,380 50
7 16%
681 23
NOT OWING 1995
2,355
371 607 48
79 71 %
15780
OTHER
10
2,84249
0 61 %
28425
TOTAL
2,756
466,212 06
100 00%
16916
ALLACCOUNTS
FIRST TIME
800
$308,951 50
13 05%
38619
REPEAT
233
$160,724 78
6 79%
68981
CHRONIC
419
$670.743 66
28 34%
1,60082
NOT OWING 1995
3,428
$1,140,319 35
48 18%
33265
OTHER
41
$86,224 37
3 64%
2 103 03
TOTAL 4,921 $2,366,963 66 100 00% 48099
School District (if it is no longer on the current year tax roll) and is uncollectible
Furthermore, 2,355 of the 2,756 mobile home accounts, representing $371,607, do not
owe 1995 taxes, and therefore also can be considered uncollectible Together, 3,265
accounts (66 3 % of the total accounts) which represent 41 % of the total delinquency do
not appear to be collectible
The following pie chart, entitled Denton ISD/CED Analysts of Dehnquent Tax Roll, graphically
demonstrates the following makeup of the tax roll
Account Status
Base Tax Due
Percentage
Lawsuits
$552,075
23%
Bankruptcy
$374,560
16 %
Mobile Home Past Statute of Limit
$271,218
11 %
Prior Year Accts -Rec'd Sept Ltr
$226,683
10%
1995 Taxes-Rec'd Sept Letter'
$225,184
9%
Uncollectible'
$178, 894
8 %
Judgment
$134,932
6 %
Bad Address
$136,994
6 %
BPP Past Statute of Limitations
$123,237
5 %
Exempt/Over 65
$83,676
4%
Pay Arrangement
$59,511
21
Total
$2,366,964
100%
Includes 1995 tax amounts turned over to our firm m July 1996 which are not included in any
other status
Includes accounts which are uncollectible, less than $5, or residuals from defunct
corporations
The collection of a significant portion of the delinquent tax roll is currently either delayed, barred
by operation of law or involved in litigation By grouping the accounts in this manner, these
categories break down as follows
Collections Delayed
Bankruptcy 16 %
Payment Arrangement 2 %
Bad Address ba
Uncollectible/Barred by Law
Mobile Home Past Statute of Limitations 11 %
Personal Property Past Statute of Limitations 5 %
Exempt/Over 65 4 %
Uncollectible IS
24 %
28 %
Page 16
Denton ISD/CED
Analysis of Delinquent Tax Roll
Total Base Tax Due as of September 1996
Pay Arrangement
$599511 2%
$2259184
9%
1995 Taxes
Rec'd Sept
$226,683
10%
Prior Yr Accts
Rec'd Sept Letter
$136,994
Bad Address
$293669964
$3749560
16% Bankruptcy
,
$83,676
Exempt/Over 65
23% $5529075
Lawsuit
Judgment
6% $1349932
MH Past Statute
of Limitations
11% $2719218
8% 5% $123,237
$178,894 BPP Past Statute
Uncollectible of Limitations
Litigation
Lawsuits 23%
Judgments 61
29 %
Total 81 %
A total of 81 % of the delinquent tax roll was either in litigation, bankruptcy, uncollectible, or
otherwise barred or delayed from our efforts
Page 17
BGSM prides itself on its long-term client relationships and its unique knowledge of the North
Texas area Our clients have found a successful, long lasting relationship with BGSM provides
the highest quality and best performing tax collection program available By focusing our service
area on North Texas, we have developed extensive relationships with the court systems, federal
agencies and government officials of North Texas which benefit all of our clients
Included for your review are letters of recommendation from some of our clients We believe
their affirmation of our effectiveness, professionalism and abilities is the best evaluation of our
capabilities BGSM is proud of the services we deliver and to have earned the high satisfaction
of our clients We encourage you to contact these individuals, or any of our other clients,
to discuss our law firm and approach to collections
David Childs, Tax Assessor -Collector
Jayne Morrell, Tax Assessor -Collector
Robert Tollison, Tax Assessor -Collector
Gary Faunce, Former Assistant Superintendent for Business
Radean Herron, Tax Assessor -Collector
Ronnie McClendon, Superintendent
Anita Hutson, Tax Assessor -Collector
Tom Vandergriff, County Judge
Joyce Barrow, Tax Assessor -Collector
John Ramsey, Tax Assessor -Collector
Donna White, Tax Assessor -Collector
John D. Gilliam, City Attorney
Dallas County
City of Dallas\Dallas ISD
City of Sherman\Sherman ISD
Lancaster ISD
Prosper ISD\City of Prosper
Community ISD
Rio Vista ISD
Tarrant County
Hunt County
Grayson County
City of Seagoville
City of Sherman
As requested in the RFP, we have provided a list of all our current and former clients in
Appendix A
Page 18
y0�„tY OJ Y
DALLAS COUNTY
alp p, Sk
DAVID CHILD$
TAX ASSESSOR -COLLECTOR
January 6, 1997
To Whom It May Concern
This is to express the experience of the Dallas County Tax Office with the law firm of Blair, Goggan, Sampson
and Meeks BGSM has served Dallas County since 1984, and the County has been pleased with their
performance Before the hiring of BGSM, the Dallas County District Attorney collected an average of $6
million per year in delinquent taxes Since 1984, BGSM has averaged over $12 million per year in collections
A number of cities and school districts have contracted with Dallas County for current collections and Blair,
Goggan, Sampson & Meeks for delinquent collections Each of these Jurisdictions has bee extremely pleased
with the services and collection performance provided by the law firm
Grand Prairie ISD City of Seagoville
City of Grand Prairie City of Cockrell Hill
Lancaster ISD City of Wilmer
City of Lancaster
As for their performance relative to competing firms, Dallas County conducted a delinquent tax bid in 1990,
a process in which BGSM and other firms competed The firms were scrutinized in several categories,
including 1) collection rates on behalf of their top 10 clients 2) specific collection rates in areas such as
bankruptcies, federal -seized property, seizures and sales, etc 3) minority practices 4) quality of computer
system reporting 6) testimony of client entities, and 7) comparative testimony of entities that have replaced one
delinquent tax firm with another Following a review of data collected, a bid committee composed of nine
elected and appointed county officials, recommended BGSM over the other firm by a unanimous vote On
further review of the bids, the County Commissioners concurred and voted 5-0 for BGSM
As a result of BGSM's ten-year performance and knowledge gained during the most recent renewal process,
Dallas County is convinced that BGSM currently offers the finest delinquent tax collection services available
If you desire statistics or any other detailed data, feel free to call me at 214-653-6056
Respectfully,
David Childs
Dallas County Tax Assessor -Collector
RECORDS BUILDING • DALLAS TEXAS 75202 PHONE (214) 653 7711
CITY OF DALLAS
To Whom It May Concern -
The law firm of Blair, Goggan, Sampson and Meeks has demonstrated
experience in the collection of delinquent ad valorem taxes The
firm has had the collection contract with the City of Dallas and
the Dallas Independent School District since 1983 Millions of
dollars in delinquent taxes have been collected through their
efforts
During the course of our association with the firm, the City has
downsized the current collection operation and reduced associated
operating expenses. The firm provides an extension of the City's
staff concentrating efforts on the collection of delinquent
taxes. The handling of customer service calls, correspondence
and litigation is done with the same sensitivity and courtesy as
is expected from internal staff
In addition to the sub3ective "treatment of taxpayers", the firm
provides measurable and significant results in collections We
have maintained consistently high collection rates through some
significantly bad economic times. The firm has served us well,
and I can recommend their performance to other entities in need
of collection services.
Sincerely,
tnMorrell
Assessor/Collector
Department of Revenue and Taxation
\bgsm ref
DHVARTNXNT DM RCVINUI AND TAXATION CITY HALL DALLAS TEXAS 75201
GRAYSON APPRAISAL DISTRICT
CHIEF ADMINISTRATOR
Robert H Tollison
ASSISTANT CHIEF ADMINISTRATOR
James E Bock
January 8, 1997
To Whom It May Concern
205 N Travis, Sherman Texas 75090
Telephone 903-893 9673
FAX 903-892-3835
MEMBERS OF THE BOARD
C E (Jack) Kretainger
Harry R Reynolds CPA
Sandra Anderson
Margaret Grynwalo
Mike McKinley
As Tax Collector for the City of Sherman and Sherman Independent School District, I work
closely with the firm of Blair, Goggan, Sampson & Meeks I can heartily recommend them as
a firm demonstrating professionalism and aggressiveness in collecting delinquent taxes
The firm conducts periodic mailings throughout the year to all delinquent taxpayers at their
expense In fact, the firm bears all the costs associated with their collection program This
serves to reduce the staffing I would need to conduct the same services
Blair, Goggan, Sampson & Meeks has consistently demonstrated a very high level of collections
They work the difficult cases daily and never Just go for the "gravy" or easy money During
their representation, both the City's and School's delinquencies have declined This indicates
the firm is doing a superior Job of collecting the delinquent taxes, but they are also making good
taxpayers out of bad
The firm maintains a local office, staffed with local citizens This enables them to have daily
contact locally, as a convenience to our citizens To my knowledge, the firm has always been
the leader in filing suns and obtaining and satisfying Judgments Also, the bankruptcy activities
performed by the firm are top notch They have obtained momes from bankruptcy court which
I would have not thought possible
Blair, Goggan, Sampson & Meeks is a very aggressive firm Yet, they have always worked
well with hardship cases I believe the McKinney Independent School District would be well
served In selecting them as the School's delinquent tax collection firm Should you have further
questions, please don't hesitate to contact me
Sincerely,
Robert Tollison
Tax Assessor/Collector
LANCASTER INDEPENDENT SCHOOL DISTRICT
Robert L Payne Bill Ward Gary L Faunce C P A
Asst Supt/Instruction Superintendent Asst Supt/Business
May 9, 1996
To Whom it may concern
I would like to make you aware that our District charged from Perdue, Brandon, Fielder, Collins
& Mott, L L P to Blair, GoWan, Sampson & Meeks (BGSM) for our delinquent tax collection
services over 2 years ago I n retrospect, with the benefit of hindsight, we would make the same
decision again today We have experienced a significant increase in the effectiveness of
delinquent tax collection efforts both in terms of dollars collected and as a percentage of
delinquent taxes outstanding This effectiveness has also been apparent In the decline In the
amount of current year tax turned over for collection each year since BGSM took over
collections We have also appreciated the level of communication we have experienced with the
attorneys assigned to our District They have continuously kept us informed as to their
collection activities on our behalf as well as the results of those activities If I can be of any
other assistance or provide any other Information please feel free to contact me
Sincerely,
Gary L Faunce
1105 Westridge • P O Box 400 - Lancaster, Texas 75146
(214) 227.4141 • Fax (214) 227 1102
TAX ASSESSOR -COLLECTOR
RADEAN HERRON, RTA
PROSPER IS D /CITY OF PROSPER
May 9, 1996
To Whom It May Concern
The City of Prosper and Prosper Independent School District retained the law firm of Blair
Coggan Sampson & Meeks in June 1990
As Tax Collector for the City of Prosper and Prosper Independent School District, I have worked
with BGSM closely over the last 5 years and I would like to make this recommendation on their
behalf
They have worked consistently and persistently in their efforts to collect taxes for Prosper We
have maintained a good working relationship with Gary Bennett, Attorney and Jeanette Butler,
Office Manager and are pleased with their efforts in minimizing the delinquent tax roll We feel
they are doing an outstanding Job
Blau, Goggan, Sampson & Meeks are aggressive in their collections, but have never failed to
work well with hardship cases and special situations They have collected some large accounts
for our Jurisdiction and also work very diligently to collect the lesser amounts
I am pleased to recommend them to you for possible consideration in the collection of your taxes
Sincerelv
Radean Herron
Tax Collector
RH/
'0� E C.,DW,� S-;:= P C BOY 65 TE-ED"NV:r C14' 34'-13 . PRCSPE= __
Qommundy gno(ependrenl c3c iooi &s1 cl
P 0 Box 400 • Nevada, Texas 75173
(214) 853.2474
January 6, 1997
McKinney ISD Board of Trustees
#1 Duvall Street
McKinney, Texas 75069
Dear Sirs
It is with pleasure that I recommend the law firm of Blair, Goggan, Sampson, & Meeks
Community Independent School District retained BGSM in July 1991, to collect delinquent
taxes During the period from July 1991 through June 1994, BGSM collected over $440,000 in
delinquent taxes, penalties, and interest for the school district
The representatives from the firm have always exhibited professionalism, an understanding, and
a willingness to work with our district's tax collection personnel and the taxpayers of the district
It is without hesitation that I strongly recommend the law firm of Blair, Goggan, Sampson, &
Meeks
Sincerely,
Ronnie McClendon
Superintendent
Pursuing Excellence
Rio Vista Independent School District
Dr. Sharron Miles, Superintendent
Telephone 817/373.2241
Box 369
Rio Vista, Texas 76093
Beard of Trustees
Byron Cobb
President
Butch Hackler
Vice President
Darlene Dumas
Secretary
Member
Jackie Morgan To Whom It May Concern
Carl Rogers
Mike Elmore I am pleased to write you in regard to your selection
Louu Homesley of a law firm to handle your delinquent tax collections
The law firm of Blair, Goggan, Sampson & Meeks delinquent
tax collection program has proved to be highly sucessful
for the Rio Vista Independent School District
They leave you in complete control of your accounts while
they pursue an agressive collection program The periodic
statements are followed by law suits, ,judgements and fore-
closures
Due to the diligent effort of Blair, Goggan, Sampson &
Meeks the school delinquent taxes have decreased remark-
ably since beginning with their delinquent tax collection
program in 1992.
The staff and attorneys are always courteous and willing
to assist our tax office beyong the limits of their contract
I highly recommend the law firm of Blair, Goggan, Sampson
& Meeks, Attorney -At -Law to represent you in the collection
of your delinquent taxes.
Sincerely,
Anita Hutson
Tax Assessor -Collector
Rio Vista ISD
TOM VANDERGRIF'F
County Judge
(817) U4.1441
FAX (817) 8842188
COUNTY JUDGE
of
TARRANT COUNTY
November 14, 1994 County Administration Building
100 East Weatherford Street
Fort Worth, Texas 76196-0101
To Whom It May Concern:
Blair, Goggan, Sampson & Meeks has represented Tarrant County
for a number of years in the field of delinquent tax
collections. In fact, that contractual relationship has only
recently been extended for a new term of several more years
Our Tax Assessor and Collectors office is high in its praise
for the services of Blair, Goggan, Sampson & Meeks. On behalf
of Tarrant County, I can assure any interested party that the
firm is conscientious and diligent in the pursuit of its
responsibilities and has been professional and productive in
its relationship with us. We have great respect for the firm
Sincerely,
Tom Vandergrif
HUNT COUNTY
POST OFFICE BOX 1042 • GREENVILLE, TEXAS 75403 1042
TAX ASSESSOR -COLLECTOR
JOVCZJ BARROW
(903) 408 4180
FAX (903) 406 4298
EMAIL-hct•aOkoyot•com January 18, 1996
TO WHOM IT MAY CONCERN
May I take this opportunity to recommend to you the law firm of
Blair, Goggan, Sampson & Meeks & Associates.
For approximately 10 years, this law firm has served as delinquent
tax attorneys for the County of Hunt and for other jurisdictions in
the county. At the present time it represents 10 jurisdictions in
Hunt County.
Our working relationship with this firm continues to be excellent
due to
• Open lines of constructive communication,
• Its attorneys' high degree of professionalism,
• Willingness on its part to correct and assist with solving
problems in a timely manner,
• Its filing of tax suits promptly,
• Its aggressive seizure of mobile homes and business personal
properties, and
• Its installation of a modem in its office to access our tax
office computer system.
In addition to these attributes cited above, the firm maintains an
excellent staff at the local level.
Should your require further information, please contact me
Sincerely,
C$' J BARROW
t County Tax Assessor -Collector
JJB/mp
COURTHOUSE
100 W HOUSTON • SUITE 11
PO BOX 2107
SHERMAN, TEXAS 73091-2107
July 1, 1996
OFFICE OF
JOHN W. RAMSEY
ASSESSOR AND COLLECTOR OF TAXES
GRAYSON COUNTY
Re Blair, Goggan, Sampson and Meeks
Grayson County's Delinquent Tax Attorneys
TO WHOM IT MAY CONCERN
(903) 892-TAXS (8297)
(903) 893-VOTE (8683)
(903) 813-4225 (AUTO)
FAX (903) 893.4973
I am writing this letter on the behalf of the law firm of Blair, Goggan, Sampson
and Meeks and their attorney handling the delinquent tax accounts for Grayson
County, Mr Gary Bennett This firm has represented Grayson County in the
collection of delinquent taxes for the past year
The firm maintains a local office and their office staff is always available and
willing to assist in every way possible I have found them to be very diligent and
competent while maintaining professionalism
The percentage of delinquent collections has Improved over the year The
collection goal set by Grayson County has been met which attributes to their
dedication and aggressiveness in their tax collection efforts
I have no reservations in recommending Mr Bennett and the law firm of Blair,
Goggan, Sampson and Meeks to any entity desiring assistance in delinquent tax
collections or related matters
Very truly yours, 1
Jo �a ey
sessor and Co ector of Taxes
Grayson County
JR/kb
CITY of SEAGOVILLE
o �a 702 N HIGHWAY 175 — SEAGOVILLE, TEXAS 75159
� P O R 1 (214) 287 2050 Fax (214) 287 3891/287 1269
May 09, 1996
To Whom It May Concern
The City of Seagoville contracted Blair, Goggan, Sampson, &
Meeks to collect delinquent taxes in August 1987 Their firm
has served the City of Seagoville well since that time
Blair, Goggan, Sampson, & Meeks is specialized in delinquent tax
collections, and their staff is highly qualified and utilizes
resources that a small City such as Seagoville does not have
readily available
Their firm is very effective in coordinating with the Bankruptcy
Court in making sure we receive all tax payments due from Bank-
ruptcies filed
In addition to the effective collection of delinquent tax pay-
ments, the firm provides a variety of useful management reports,
such as the summarizing of the delinquent accounts by categories
of properties, dollar amounts, and age of delinquency
The staff of the City of Seagoville can attest to the quality of
service that this firm provides
Sincerely,
AIC/L/At
Donna K White
Tax Assessor/Collector
SHCRnIM
LEGAL DEPARTMENT
Phone No (903)892.7305
Fax No (903) 892.7394
May 9, 1996
Mr Gary Bennett, Esq
Blair, Goggan, Sampson, and Meeks
125 North Travis, Suite B-1
Sherman, Texas 75090
Re Letter of Recommendation
Dear Mr Bennett
It is with pleasure that I submit this letter of recommendation to Blair, Goggan, Sampson, and Meeks As
the City staff member responsible for coordinating our delinquent tax collection program, I am intimately
familiar with Blair, Goggan, Sampson, and Meeks' performance record on behalf of the City of Sherman
Since 1990, you and your firm have done an outstanding Job in collecting the City's delinquent taxes Over
the past six years we have, through your efforts, recovered in excess of $1 6 million The City Council is
very pleased with your work as evidenced by their renewal in July, 1995, of your contract for an additional
three years
Sincerely,
J hn D Gilliam
ity Attorney
JDG pc
xc Jim Andrews, City Manager
P 0 BOX 1108 • SHERMAN, TEXAS 76091 1106 (903) 892 7206
IV. Project Team and Offices (RFP Selection Criterion 1 f-j, 3, 4)
Realizing the Importance of accessibility to our clients and taxpayers, BGSM regularly establishes
offices in our clients' jurisdictions These offices provide personal service to our clients and
taxpayers BGSM's Denton office has served the Denton community for eleven years, thus
we have clearly met the City's criteria for establishing an office in Denton (RFP Selection
Criterion 4). Our North Texas Regional Office, located in Dallas, provides legal, administrative
and collection support to all of our offices
1.1 13WIPMUMITillIIYm
Our law firm estabhshed an office in the City of Denton in 1986 The office is located at 326-
G East McKinney Street (directly across from the Civic Center), and is accessible to taxpayers,
City Hall, County Tax Offices and the Denton County Courthouse
Mr Stephen Meeks, a partner in our law firm, is the attorney responsible for our Denton
collection program He is assisted with our litigation efforts by Mr Gary Bennett, attorney, Ms
DeMetris A. Sampson, partner, Mr. Edward Lopez, attorney, and by Ms Beth Weller,
bankruptcy attorney Ms. Nancy Primeaux serves as the Regional Manager for our law firm
The Denton office is managed by Ms. Deborah Patton, who has more than 15 years experience
in office management and ten years of experience in the collection of ad valorem taxes A
resident of Denton for 14 years, she is active in her community and is a member of the Denton
chapter of Business and Professional Women She has worked in the areas of delinquent account
collections, telephone collections, skip -tracing and litigation Ms Patton manages the day-to-day
operations of the Denton office, coordinates BGSM's litigation efforts and assists taxpayers
Ms Patton is assisted by Ms. Dana Markham and Mr Ralph Roberts Ms Markham is a
resident of Denton and attends the University of North Texas where she is majoring in Early
Childhood Education As our legal assistant, she assists taxpayers with questions regarding their
delinquent accounts and payment arrangements In addition, her responsibilities include preparing
and filing legal documents and assisting in researching accounts
Mr Roberts performs abstracts on accounts targeted for BGSM's lawsuits filed on behalf of our
Denton area clients and serves as a client liaison He is a former Tax Assessor -Collector for
Swisher County and has 25 years experience in tax collections
Our local office has a positive financial impact on the Denton community We support many
local businesses, vendors and suppliers and have spent over $1,100,000 in Denton since we
opened our office. Our Denton collection program is designed to maximize local participation
and involvement We estimate that 66% of every dollar we earn in attorney fees is spent in
Page 19
Denton and positively impacts the community. Typical expenses include salaries, rent, office
supplies and services, research books and subscriptions, equipment purchases, leasing and
maintenance contracts, telephones, utilities and contributions to charitable organizations
It is our law firm's practice to associate with attorneys who bring a unique local perspective to the
collection of delinquent taxes and provide a broad range of liaison and oversight functions
BGSM has joined with the Law Office of Mike Gregory to provide the highest quality collection
services for the City Mr Gregory assists BGSM in the monitoring and implementation of our
program by serving as liaison with the local bar, press, judicial and other courthouse officials
Mike Gregory will be assisted in these responsibilities by his associate attorney, Charla Bradshaw
Responsibilities for the City of Denton contract will be structured so that Mr. Gregory and
Mrs Bradshaw will share lead attorney responsibilities with BGSM attorneys in litigating
tax cases on behalf of the City. In addition, Mr. Gregory will act as an ombudsman for
taxpayers when necessary.
Our North Texas (Dallas) Regional Office, established in 1983, has a fine reputation of
maximizing delinquent tax collections for taxing units throughout North Texas Its staff of 50 tax
professionals consists of attorneys, paralegals, litigation assistants, collectors, researchers, data
specialists and administrative personnel, who provide in-depth support to our Denton office and
thereby extends their managerial, collection, research and litigation capabilities We maintain
a toll -free telephone service (800441-0%0) to the Dallas office for the use of Denton
residents (RFP Selection Criterion 4).
The collection efforts of our Denton office are further enhanced by the support of our statewide
management, data processing and lawsuit production staffs Our data processing staff includes
over 40 programmers and technicians who perform mailing activities, produce lawsuits, conduct
tax roll analysis, provide lawsuit tracking information and create reports and listings utilized by
the Denton office in the collection of taxes In total, over 70 of the law firm's personnel will
be associated with the City of Denton collection program.
Blair, Goggan, Sampson & Meeks (BGSM) and Mike Gregory are working together to provide
the best possible delinquent tax collection program in Denton BGSM Partner Stephen T
Page 20
Meeks, Mike Gregory and Charla Bradshaw will serve as the lead attorneys to represent the
City.
The management team who will be responsible for the design and implementation of the Denton
workplan is provided below
Mike Gregory
Charla Bradshaw
Steve Meeks
DeMetris Sampson
Nancy Primeaux
Debbie Patton
Gary Bennett
Edward Lopez
Beth Weller
Peggy McCormick
Gary Coleman
Gloria Holmes
Sharon Fordinal
Local Counsel - Responsible for Denton ISD
Local Counsel - Responsible for Denton ISD
Partner - Responsible for Denton ISD
Partner
Regional Manager
Denton Office Manager
Attorney
Attorney
Bankruptcy Attorney
Data Manager
Collection Manager
Litigation Manager
Bankruptcy Coordinator
We have included for your review the resumes of all key managerial staff which will be assigned
to our City of Denton collection efforts Throughout the year, BGSM utilizes many part-time
employees to assist with collections, research and special projects, however, all positions listed
in this section are full-time in nature
In total, over 70 of our law firm's personnel will be associated with our City of Denton
collection program in one capacity or another BGSM's collection program is the combined
effort of our Denton employees, North Texas (Dallas) Regional Office employees, our Metroplex
attorneys, bankruptcy and management team, computer professionals, administrators and the
BGSM partners
Our data processing support is provided by our subsidiary company, United Governmental
Services of America, Inc. (UGSA). Our law firm has pioneered the application of high
technology in the field of delinquent tax collections and has invested millions of dollars to develop
the latest and most successful computer and communication technology for the specialized purpose
of collecting taxes Key members of our staff of 40 computer professionals are also listed,
together with their qualifications and biographical information
Page 21
The resumes of these key individuals are included for your review in the following order
Local Counsel The Law Office of Mike Gregory
BGSM Partners and Attorneys
Denton Office Personnel
North Texas Management Team
Data Processing Specialists
Mike Gregory, Local Counsel, moved to Denton in 1946 and graduated from Denton High
School in 1963 Mr Gregory then earned his B B A in Finance from the Business Honors
Program in 1967 and graduated from the University of Texas Law School with a J D in 1970
Mr Gregory was admitted to the Texas Bar in 1970 and then served as a lawyer and military
Judge in the United States Marine Corps He is admitted to practice before the Texas Supreme
Court, United States Supreme Court and the United States District Court, Northern District of
Texas He has maintained a law practice in Denton since 1974 and became Board Certified in
Family Law by the Texas Board of Legal Specialization in 1976 Mr Gregory is a member of
the American Bar Association and a member and Past -President of the Denton County Bar
Association He is a Past -President of the Texas Academy of Family Law Specialists and a
former Director of the North Texas Family Law Association Mr Gregory is a Fellow in the
American Academy of Matrimonial Lawyers and an AV rated attorney by Martindale -Hubbell
National Directory, the highest rating given by Martindale -Hubbell He has been a member of
the Form Book Revision Committee, Texas Family Law Practice Manual, from 1991 to present
Mr Gregory has taught Business Law courses at TWU and UNT and has taught a course at TWU
entitled "Women and the Law "
Charla Bradshaw, Attorney, graduated from Denton High School in 1980 and from Texas
Women's University in 1987 with a B S in Human Relations Summa Cum Laude Mrs
Bradshaw received her J D degree in 1993 when she graduated from Southern Methodist
University School of Law where she was on the Dean's Advisory Council, Trial Advocacy
Program and directed a research on divorce mediation She received her Texas law license in
1993 and is licensed to practice before the Texas Supreme Court and all other Texas courts Mrs
Bradshaw has written articles for continuing legal education seminars and is presently serving on
the Advanced Family Law Planning Committee for the State Bar of Texas She has been an
associate attorney in the Law Office of Mike Gregory for two years and thoroughly enjoys trial
work
Page 22
Stephen T. Meeks, Partner and Responsible Attorney for Denton County Operations, was
admitted to the Bar in 1975 after receiving his B B A and J D from Baylor University where he
was President of the Student Bar and a member of Phi Alpha Delta legal fraternity He has been
engaged in the private practice of law since 1975 and has 18 years litigation experience and seven
years delinquent tax collection experience Mr Meeks' community involvement includes serving
on the YMCA Board of Directors and as a member and former Secretary of the Hurst -Euless -
Bedford Independent School District Board of Directors He teaches "The Texas Property Tax
System," an education course designed by our law firm and certified by the Texas Education
Agency for school board member accreditation Mr Meeks is admitted to practice before the
U S District Court, Northern District of Texas His professional memberships include the State
Bar of Texas and Tarrant County Bar Association
DeMetris Aquilla Sampson, Partner and Managing Attorney for Dallas County Regional
Office, was admitted to the Bar in 1980 after receiving her B B A and her J D from the
University of Texas at Austin She also received her L L M (Taxation) from Southern Methodist
University School of Law in 1986 She is responsible for general ad valorem tax litigation in the
Dallas area Ms Sampson's experience includes serving as an Assistant City Attorney for the
City of San Antonio, serving as Chief Counsel to the Texas House of Representatives Judicial
Affairs Committee, serving as an Assistant District Attorney in Dallas County, and being engaged
in the private practice of law She is admitted to practice before all courts of the State of Texas,
the U S Fifth Circuit Court of Appeals, the U S District Court, Northern District, and the U S
Tax Court Her professional involvement includes and has included active participation in the
Dallas Bar Association, Dallas Bar Foundation Fellow, Texas Bar Foundation Fellow, Inn of
Court, and the Past -President of the J L Turner Legal Association and the Dallas Association
of Black Women Attorneys Ms Sampson's community involvement is extensive and includes
serving on the East Texas State University Board of Regents, the City of Dallas' Domestic
Violence Task Force, the St Luke "Community" United Methodist Church Board of Trustees and,
until recently, the Dallas Area Rapid Transit Board She has received many awards for her
community service Most recently Ms Sampson was honored with the 1996 Dr Martin Luther
King Jr Justice Award by the Dallas Bar Association, the Asian American Bar Association, the
Dallas Women Lawyer's Association, the J L Turner Legal Association and the Mexican -
American Bar Association She has been named as a 1990 Outstanding Young Texas Ex of the
University of Texas Ms Sampson resides in Dallas and has nine years experience in delinquent
tax collection
Stephen S. Blair, Partner, was admitted to the Bar in 1967 after receiving his B A and
J D from the University of Texas at Austin Mr Blair serves as the Affirmative Action Officer
of our law firm He served for several years as General Counsel and Affirmative Action Officer
to the Texas Education Foundation, Inc , where he gained substantial experience in administering
multimillion dollar government contracts Mr Blair is a former Assistant District Attorney for
Page 23
Jefferson County and is admitted to practice before the U S District Court, Northern District of
Texas He has 17 years of delinquent tax collection experience and has lectured on ad valorem
taxation for the State Bar
Thomas S, Goggan, III, Partner, was admitted to the Bar in 1967 after receiving his B A and
J D from the University of Texas at Austin Mr Goggan has more than 17 years of experience
in delinquent tax collection and is active in the establishment of our law firm's litigation policies
and represents our clients at the appellate level in complex tax cases He is Board Certified in
Civil Trial Law by the Texas Board of Legal Specialization, and has litigated complex tax cases,
both Jury and non jury, in the District Courts, the Court of Appeals, the Supreme Court of Texas,
and the Supreme Court of the United States Mr Goggan is a former member of the Civil
Appellate Law Advisory Commission for the Texas Board of Legal Specialization and has also
served on the State Bar's Committees for Continuing Legal Education, Administration for Justice
and Administrative Law He is an author and lecturer for the State Bar of Texas Professional
Development Programs, and lectured on ad valorem taxes for the State Bar Advanced Real Estate
Law Course
Gary Bennett, Attorney, was admitted to the Texas Bar in 1980 after receiving his J D from
the University of Texas School of Law at Austin He has served as President of the North Central
Texas Council of Governments and as a member of the Sixth Congressional District Advisory
Committee during the 99th and 100th Congresses Prior to Joining the firm, Mr Bennett served
as County Judge for Navarro County He is currently a member of the State Bar Committee on
Ad Valorem Taxation, having served on the Committee since 1989 Mr Bennett has over six
years experience in tax litigation and the general practice of law
Edward Lopez, Attorney, earned his B B A in Finance at Southwest Texas State University and
his J D from Southern Methodist University School of Law Mr Lopez is well versed in tax
collection law, having clerked with BGSM for several years while he was in law school Prior
to Joining our firm, Mr Lopez was associated with several local law firms and has worked in
private practice He is licensed to practice in all state courts and in the federal courts for the
Northern and Southern Districts of Texas Mr Lopez has three years delinquent tax collection
experience
Beth Weller, Bankruptcy Attorney, represents our clients in bankruptcy matters Ms Weller
received her B A to Business Administration from the University of North Carolina at Chapel
Hill and her J D from Wake Forest University School of Law She previously served as Staff
Attorney in the Office of Staff Counsel for the United States Court of Appeals for the Fourth
Circuit in Richmond, Virginia Ms Weller has extensive bankruptcy and litigation experience,
having served as Law Clerk in both the Eastern District of Virginia and the Northern District of
Texas United States Bankruptcy Courts She is admitted to practice in the State of Maryland, the
U S District Court for the Middle District of North Carolina, State of Texas and the U S District
Court for the Northern District of Texas Ms Weller has three years of tax collection experience
Page 24
Debbie Patton, Denton County Manager, has more than eighteen years experience in office
management and ten years experience in the collection of ad valorem taxes She has worked in
the areas of delinquent account collections, telephone collections, skip -tracing and litigation Ms
Patton is the mother of two, a member of the PTA and the Professional Women of Denton and
is active in the Denton County FFA program, Denton County Youth Fair and Pee -Wee League
Sports Association
Dana Markham, Litigation Assistant, joined BGSM in 1996 Ms Markham assists with the
litigation efforts of our Denton office and she works with taxpayers in person and on the telephone
to resolve their delinquency Prior to joining BGSM, Ms Markham gamed extensive customer
service experience working as a Senior Sales Support Specialist for Software Spectrum and as a
telemarketer for Five Senses, Inc In addition to working for BGSM, Ms Markham is attending
the University of North Texas where she is pursuing a degree in Early Childhood Education
Ralph Roberts, Abstractor, has been associated with BGSM since 1993 Mr Roberts is a
former Tax Assessor -Collector for Swisher County and has over 25 years experience of tax
collection experience Prior to joining BGSM, Mr Roberts owned Equitable Appraisal Services
and also worked in public relations and collections for a tax law firm He conducts abstracts on
all real property lawsuits filed by BGSM on behalf of our Denton area clients
Nancy Primeaux, Regional Manager, is responsible for the management and coordination of the
firm's tax collection program and operations for the City of Carrollton Ms Primeaux's
responsibilities include client relations and management reporting and she works closely with our
clients to assist in revenue projections She is the former Tax Assessor -Collector for the City of
Dallas and Dallas ISD Ms Primeaux holds a B A in Plan II (a liberal arts honors program) and
an M S S W in Planning and Policy Development from the University of Texas at Austin She
is active in several statewide tax organizations and has over fourteen years of tax collection
experience
Peggy McCormick, Data Manager, is responsible for coordinating the transfer of tax roll data
and demand mailings and assisting in management reports Ms McCormick is a former Tax
Collection Manager for the City of Grand Prairie She holds a B B A from the University of
North Texas and has fourteen years of experience in the collection of ad valorem taxes Ms
McCormick is a certified instructor for Texas Association of Assessing Officers (TAAO) and is
a Certified Tax Administrator (CTA)
Gary Coleman, Collections Manager, holds a Bachelors in Business Administration in Finance
Page 25
from the University of Texas at Arlington Prior to joining our firm, Mr Coleman was a Vice -
President with NationsBank He has 13 years of collection experience and has been with BGSM
since 1995 Mr Coleman is a member of the North Texas and Collin County chapters of TAAO
Glona Holmes, Litigation Manager, is responsible for overseeing the litigation filed by our firm
on behalf of the City Ms Holmes, a Certified Legal Assistant, holds a B A degree in political
science with an emphasis in pre -law studies from East Texas State University She is a member
of the State Bar of Texas Division of Legal Assistants, the El Centro College Legal Assistants
Association and the Dallas Association of Legal Assistants Ms Holmes has 13 years of
delinquent tax collection experience
Sharon Fordinal, Regional Bankruptcy Coordinator, earned her B S in Accounting Business
Management and her Legal Assistant Certification from Lamar University in Beaumont, Texas
She also has attended Durham Business College in Beaumont Ms Fordinal has 17 years
bankruptcy experience on both debtor's and creditor's sides and over 20 years experience in
Business Management She coordinates all bankruptcy matters for the North Texas Regional
Offices Her responsibilities include assisting in resolving taxpayer disputes involving application
of bankruptcy payments, coding new cases, tracking existing cases, referring cases to litigation
and collections when appropriate, training personnel in bankruptcy tracking system, preparing
correspondence and assisting in drafting pleadings
David J. Dartez, Systems Operations Manager, started with our law firm 15 years ago and was
instrumental in coordinating the development of the first computer technology designed for the
collection of delinquent taxes on behalf of our law firm He continues to monitor our law firm's
development of new software technology and improvements on existing systems Mr Dartez
provides consulting services to our clients on their software and computer needs for tax collection
and other governmental functions He has served as Director of Information Services for Bexar
County, Project Leader for Philco-Ford at NASA's Manned Spacecraft Center and was Senior
Systems Analyst for the City of Houston
Richard H. Pachecano, Durector of Data Processing, received a B B A in Accounting and
Business Data Systems from the University of Texas at San Antonio He joined our law firm in
1983 and is responsible for the direction and management of all phases of the law firm's computer
support organization and manages a staff of 43 computer professionals Mr Pachecano also
participates in marketing efforts of the firm by working with senior client staff members and
elected officials on computer -related issues and conducting or participating in software
demonstrations and tax system development workshops Mr Pachecano previously served as
Deputy Director of Information Systems for Bexar County and as Applications Manager
responsible for the County's Financial, Tax Collections and Automobile Registration Systems
Page 26
He is a member of the Texas Association of Assessing Officers
Don O'Brien, Delinquent Operations Manager, holds a B S from Miami University of Ohio
Mr O'Brien is responsible for managing the Delinquent Operations staff He provides the
direction for the maintenance and development of our firm's delinquent tax collection systems and
regularly confers with our firm's managers to identify their information needs and possible
solutions Mr O'Brien also works with client staff members to facilitate the processing of the
client's and our law firm's delinquent tax data He has been employed with our firm since 1986
and has held responsible positions involving all the department's computer systems Mr O'Brien
was previously employed as a hardware and software representative for Valcom Computer Center
Felix Lopez, Manager of Production and Mailing Control, holds a B B A from St Mary's
University and an M B A from the University of Texas at San Antonio Mr Lopez joined our
firm in 1987 and is responsible for directing the daily data processing production functions,
controlling and verifying accuracy of mailings, and reporting activity and reviewing and analyzing
statistical data for all delinquent tax rolls He supervises nine data processing employees and
allocates personnel and equipment resources as needed to complete assigned projects in a timely
manner His responsibilities include the coordination of all the steps in the mailing process Mr
Lopez was previously employed at Omni Interest, Inc as Manager of Data Processing
Paula Starnes, Mailing Coordinator, received her B A in Management from Southwest Texas
State University She joined our firm in 1988 and is responsible for delinquent and current
mailings by coordinating mailings with the respective client, regional office and post office Ms
Starnes was previously employed as senior production analyst at Alamo Community College
District
Martin Rangel, Programmer, received his A A from San Antonio College in Computer
Sciences and currently is pursuing his B A in Computer Science Mr Rangel joined our law firm
in 1986 and is responsible for researching and analyzing technical information for new delinquent
systems and delegating program and/or system modifications of existing systems to other
delinquent programmers He also supervises three other programmers on assignments, time
schedules, special projects and requests He ensures that system utility programs modification
problems are assessed and reported immediately He was previously employed as the lead
computer operator at GPM Life Insurance Company for five years
Page 27
V. Community Involvement
The presence of BGSM in Denton has had a very positive impact on the community during
the past decade. BGSM values and encourages good "corporate citizenship" through community
and professional service Our law firm has been a member of the Denton Chamber of Commerce
since 1987, working in cooperation with the Chamber to obtain volunteers for the school "Speaker
Bureau" and other activities We also support local charities including the United Way, Denton
Jaycees, Denton Special Olympics and the D A R E program BGSM has supported, through
its partners and staff, a variety of worthwhile civic, professional, business and charitable
endeavors Our law firm is also committed to the concept of businesses supporting local
performing arts programs and have provided support to the Denton Community Theatre We are
proud of our involvement in Denton and have supported the following activities since 1986
Denton High School was adopted by BGSM in 1993 We have worked closely with Mr
Wallace to determine the high school's needs and to provide assistance When it became
apparent that the school was in need of classroom dictionaries, we donated 250 Webster
Dictionaries and five English -Spanish dictionaries In 1993 BGSM was the recipient of
the Certificate of Merit and we received the Denton ISD Certificate of Appreciation for
exemplary efforts in support of the Denton Public Schools in 1995 and 1996
In addition, we developed, in cooperation with the Denton Chamber of Commerce, a list
of individuals and organizations who have agreed to speak to the Denton High School
students regarding their Job or vocation as part of the "Careers Think About It Now"
program The range of speakers we contacted included municipal officials, court officials,
elected officials, data processing managers and representatives from the Denton Record -
Chronicle
- For the past three years, our law firm has presented the District with a check for
the Classroom Teacher Mini -Grant Program We are especially proud of our
participation in the Teacher Mini -Grant Program, which began in 1992 with a
$1,000 contribution and was increased to $2,000 in 1994 Our participation in the
"selection process" of those projects funded has been particularly rewarding,
because it has allowed us to be a part of the classroom learning experience
- Each year since 1992 we have donated a $200 award to the Denton High School
Teacher of the Year and contributed to the annual Project Grad Nite
Page 28
In January 1994, BGSM also contributed $200 to purchase incentives for students
to participate in the Accelerated Reading Program
- BGSM gave Denton High School $200 to assist with payment of PSAT tests for
several students
- In 1996 we contributed over $200 toward Denton High School's enrollment fee in
the STAR (Student Action for Recycling) Program
Contributed $100 to the Renaissance Program
- Our law firm makes an annual contribution to the University of North Texas
general scholarship fund
- BGSM is a contributor to the Denton ISD Scholarship Program
- BGSM has participated in the Texas Women's University Cooperative Education
Program each year since 1992
In addition, we have offered to conduct taxpayer education seminars, provide speakers and/or
contest judges and to provide legal assistance to the Denton ISD Education Foundation
Mike Gregory's Community Involvement
Mike Gregory has maintained a very active community involvement over the past 22 years
in City, school, civic and church activities as follows
Civic Activities
• Past -President and member of the Board of Directors of Big Brothers and Sisters
of Denton County
• Former Big Brother with Big Brothers and Sisters of Denton County
• President of Denton County Bar Association, 1983-1984
• Past member of Board of Directors of SPAN
• Past Pro Bono Legal Advisor to SPAN
• Current Pro Bono Legal Advisor to Friends of the Family
• Pro Bono legal work for TWU legal clinic and West Texas Legal Services
• Past member of the Board of Directors of Denton County United Way
• Past Meals on Wheels driver
• Present member of the Denton Chamber of Commerce
• Present Denton State School volunteer
• Former Boy Scout Troop committee member
Page 29
• Past Director for Denton County Seat Saturday Fun Run for two years
• Past member of Denton County Seat Saturday Planning Committee for two years
• Fund raiser for YMCA, Boy Scouts, United Way, Big Brothers and Sisters,
Summer Summits, Campus Theatre and Denton Arts Guild
• Past -President of Denton County Texas Exes Association
Denton ISD Activities
• Past School Board Trustee
• Treasurer of 1985 Task Force Committee supporting passage of the 38 8 million
school bond package which passed on February 23, 1985 In this capacity, Mike
Gregory raised funds and gave numerous presentations to PTAs and civic groups
• While on the School Board, gave presentations with other School Board members
and staff to Moody's and Standard and Poor's on successful bond rating trips
• Supported 1996 Denton ISD bond package by writing a Letter to the Editor
• Volunteer speaker for grades 7-12, speaker at Career Days, past volunteer reader
at Hodge Elementary
• Former Adopt -a -School participant
• Graduate of Denton High School
• Both of Mike Gregory's children have graduated from Denton High School and
both of his parents were Denton ISD teachers
Church - First United Methodist Church
• Past Chair of Board of Trustees
• Member of Administrative Board
• Past youth sponsor
• Summer Youth Mission Project in Mexico
• Past member of Staff -Parish Relations Committee
• Director of First United Methodist Church Foundation
• Past member Nominating Committee
• Past member Finance Committee
• Past -President of Sunday School class
• Member of Building Committee for Fellowship Building, 1978-1980
• Present participant in New Member Sponsor Ministry
Charia adshaw's Community Involvement
Charla Bradshaw has been an active Girl Scout Brownie leader for three years She volunteers
all day every other Monday in her children' elementary school In October 1996, Mrs Bradshaw
was Chair of the PTA Fall Carnival Silent Auction that raised approximately $22,000 She is a
volunteer driver for Meals on Wheels and is on the Advisory Board of Christ's Haven for
Children Mrs Bradshaw is a frequent guest lecturer at Texas Women's University
Page 30
VI. Scope of Services (RFP Selection Criterion 2)
LAW
Our collection program merges the disciplines of law and collections with highly
sophisticated computer capabilities. Most law firms in this field mail demand letters and file
lawsuits However, the standards which distinguish Blair, Goggan, Sampson & Meeks from
others in the field are personal telephone contacts, taxpayer research and correspondence,
comprehensive bankruptcy, federal agency collections and the aggressive prosecution of lawsuits
from filing to execution of judgments While our collection program relies heavily upon data
processing techniques to manage a large volume of accounts, our efforts are successful largely
because of the extent of personal attention we expend in our litigation and collection efforts.
All taxpayers are treated with politeness and professional courtesy. Although our collection
strategy is based upon the maximum automation that technology will permit, the most advanced
state-of-the-art technology cannot furnish the discretion, judgment or compassion necessary to
provide the level of service on which BGSM prides itself Therefore, our approach to dealing
with taxpayers' responses to a mailing reflects our keen awareness of their concerns By notifying
all taxpayers, regardless of amounts due, and providing a well -trained staff, we endeavor to
facilitate the payment of taxes Written and verbal information is provided to taxpayers in
both Spanish and English.
Mike Gregory and Blair, Goggan, Sampson & Meeks believe that a successful collection
program must be multifaceted, flexible and tailored to each chent's specific needs. Our
comprehensive collection program combines telephone collection, address and problem account
research, taxpayer correspondence, litigation, bankruptcy proceedings and federal agency
collections One of our most important and effective tools is coordination of our mailings,
lawsuits and media attention to create credibility for our collection letters
The following section details Blair, Goggan, Sampson & Meeks' ability to legally provide services
described under the Texas Property Tax Code and other relevant laws Included in the following
pages is a description of our scope of services, workplan and methodologies that we have
successfully employed for our clients throughout North Texas A flow chart on the following
page, entitled Delinquent Tax Collection Process, gives an overview of our tax collection
program.
Page 31
Blair, Goggan, Sampson & Meeks
Delinquent Tax Collection Process
,i *
Mulling
INo Response)
Blip 131�urt
f Lawsuits
No Respons
Abstract
Real Preporty
Lawsuits
Service
s
u <,
Setting
Mailing
No Response
Next Cycle
Problems I IReturn Mail
I Research I
Problems I I Return Mail
Letters
Sale
Notifies
Research I
$a1O
Seizure
The City of Denton can be assured that the collection and litigation strategies and techniques
utilized by BGSM on behalf of our clients are both legal in nature and courteous and professional
in manner Our staff is knowledgeable and trained to follow collection and litigation strategies
as prescribed by the Texas Property Tax Code Furthermore, while property taxes do not fall
within the definition of "consumer debt" as defined by the Fair Debt Collections Act, our law
firm, nevertheless, adheres to the guidelines set out by the Act with respect to the manner in
which we contact delinquent taxpayers
BGSM believes that a successful delinquent tax collection program must be multi -faceted, flexible
and tailored to each client's specific needs Blair, Goggan, Sampson and Meeks provides the
comprehensive collection services listed below to all of our clients
• Customized Workplan for Each Client
• Taxpayer Notification Program
- Written Notification
- Telephone Notification (Collection Calls) and Personal Contact
• Address Research/Taxpayer Location Program
- Identification of Accounts Requiring Research
- Reference Sources
- Maintenance of Records on File
- Business Personal Property Accounts Researched Prior to Suit Filing
- Title Verification Conducted Prior to Filing of Real Property Tax Suns
• Taxpayer Assistance Program
- Phone Bank (Incoming Calls)
• Litigation Process
- Procedures Followed in Preparation and Filing of Lawsuits
- Service of Citations
- Timely Prosecution of Lawsuits
- Collection of Judgments by Execution and Sale
• Seizure of Delinquent Business Personal Property Accounts (upon client approval)
• Bankruptcy Collections
• Federal Agency Collections
• Public Service Information
• Ancillary Legal Services
• Management Information Reporting and Coordination
Page 32
Custom>Ized Workplans
BGSM develops and utilizes workplan as a management tool for both immediate and long-
range planning. The workplan developed for each client is based on our monthly analysis of
the client's delinquent tax roll and is customized to take into consideration the collection style and
approach advocated by the Jurisdiction Two types of workplans have proven effective an in-
depth Six Month Workplan that targets special collection strategies and variable Monthly
Workplans to achieve our overall goals A detailed profile of the delinquent tax roll is produced
monthly to assist in the tracking of collections and the identification of target areas requiring
special attention
The North Texas (Dallas) Regional Office management team regularly develops in-depth six-
month workplans for our clients We use this management tool in directing our collection,
research and litigation efforts This workplan, along with monthly workplans and management
reports, assists in the determination that we are directing our collection efforts and our personnel
to the highest dollar and most problematic groups of accounts After confirming the target group,
the managers develop daily operational plans in an effort to meet our goal of maximum tax
collections We emphasize not only working hard, but working smart. We use our
technology to analyze the tax roll and identify areas where we can maximize the revenue
collected for each client.
We have chosen a six-month time frame as appropriate for long-range planning purposes In
January and July of each year a new six-month, in-depth workplan is developed The basic
workplan is customized to meet the collection needs of our clients and is continually monitored
for results and varied when necessary
Included below are examples of the Six -Month and Monthly Workplans that we follow
Six -Month Workplan (July - December)
• Input Delinquent Tax Roll
• Conduct complete analysis of delinquent tax roll
• Structure six month workplan
• Prepare and mail sample (5%) notification letters to eligible accounts
• Receive taxpayer response to sample mailing
• Identify and correct potential data errors
• Prepare and mail (95 %) notification letters to all remaining eligible accounts
• Respond to taxpayer inquiries and correspondence
• Respond to return mail
• Establish and monitor payment agreements
Page 33
• Initial ownership and address verification on business personal property accounts
• Initial telephone collection activities directed toward high dollar accounts
• Provide client and media briefing (if desired by client) of collection program
• Continue litigation activities from preceding year
• Conduct Sheriff's Sale of foreclosed property
• Conduct ownership and address research on business personal property for lawsuit
filing
• Conduct title research on real property accounts for lawsuit filing
• Increase telephone collection activities
• Establish and monitor payment agreements
• Respond to taxpayer correspondence and inquires
• Initial preparation for second mailing
• Initial title search and verification of real property accounts
• Continue litigation activities
• Conduct Sheriff's Sale of foreclosed property
• Prepare and mail second notification letter to all eligible accounts
• Respond to taxpayer inquiries and correspondence
• Respond to return mail
• Initial batch filing of business personal property lawsuits
• Initial research on potential tax seizure candidates (upon client approval)
• Continue litigation activities
• Conduct Sheriff's Sale of foreclosed property
• Analyze remaining delinquency
• Prepare real property lawsuits from current year delinquency
• Continue with lawsuit filing and litigation activities
• Prepare and mail special seizure notification (upon client approval)
• Conduct initial tax seizures (upon client approval)
• Conduct Sheriff's Sale of foreclosed property
• Prepare and mail special notification letters to high dollar accounts
• Prepare and mail special notification letters to multiple account owners
• Continue lawsuit filing and litigation activities
• Conduct Sheriff's Sale of foreclosed property
Page 34
• Prepare and mail other special notification letters as necessary
• Continue with lawsuit and litigation activities
• Conduct Sheriff's Sale of foreclosed property
• Analyze remaining delinquency and develop comprehensive workplan for next six
months
Activities During the Remaining Sias Months of the Year (January - June)
• Prepare and mail other special notification letters as necessary
• Conduct ownership and address research on business personal property for lawsuit
filing
• Conduct title research on real property accounts for lawsuit filing
• Continue with lawsuit and litigation activities
• Continue telephone collection activities
• Conduct tax seizures with appropriate media coverage (upon client approval)
• Analyze delinquent tax roll
• Analyze collection and performance goals
• Prepare and mail five-year notice, when applicable
Sample Monthly Workplan
• Conduct tax roll analysis
- Identify bankrupt accounts
- Identify federal agency accounts
- Identify appraisal and assessment problems
• Conduct title research on real property accounts
• Conduct ownership and address research on business personal property
• Set monthly collection and case disposition goals
• Conduct tax dockets
- Set cases for trial
- Prepare and enter judgments
- Prepare and set motions for summary judgment
- Prepare and file dismissals
- Prepare and file disclaimers
- Process interventions filed by non-BGSM's clients
- Prepare and send pre -default letters
- Prepare and enter default judgments
- Prepare and enter agreed judgments
- Prepare abstracts of judgment and writs of execution
• Conduct Sheriff's Sale of foreclosed property
• File lawsuits
Page 35
• Prepare and mail intent to seize letters (upon client approval)
• Conduct pre -seizure telephone notification program
• Prepare and mail special mailings (i e , multiple property owner letters, etc )
• Conduct tax seizures (upon client approval)
• Prepare client collection reports (as requested)
• Update Bankruptcy Tracking System daily
• Review federal agency and bankruptcy collections
• Review overall performance and collection goals
• Review status of payment arrangements
• Analyze delinquent tax roll and prepare for next monthly workplan
Page 36
Taxpayer Notification Program
Objectives
To implement a collection strategy which begins with effective
notification to taxpayers of their tax obligations, including an accurate
statement of the current amount of delinquent tax, penalty, and
Interest and tax account number.
To build a foundation for multiple collection strategies based on the
initial accurate notification of the proper owner or taxpayer.
To make personal contact with delinquent taxpayers and to expedite
payment.
To design and implement specialized collection strategies that target
high dollar, multiple, complex or sophisticated accounts
To ensure that all taxpayers receive at least fm written notices of
delinquency prior to sale of property.
BGSM has developed an extremely sophisticated and effective written notification program
Beginning in July in each year, our top priority is to notify taxpayers of their outstanding delin-
quent taxes Our entire staff is involved with this process during the peak period This project
continues throughout the year on a parallel basis with our other collection strategies
BGSM has developed an efficient laser printed, computer mailing operation which enables our law
firm to process the necessary volume of correspondence with a high degree of accuracy and
dependability We are able to prepare and send an accurate statement of account, together
with a personalized individual letter quoting demand for payment from our law firm, to
every targeted individual on the tax roll within a 72 hour period
Upon receipt of the delinquent tax roll, we send a tax collection letter to every eligible account
This involves the implementation of a computer program integrating tax information with the text
of a letter We accomplish this procedure through the use of a Xerox 9790 laser printer which
generates letter -quality documents at the rate of 7,200 per hour
Page 37
Simultaneously a color -coded remittance document is prepared which details the delinquency in
a way most convenient to facilitate payment processing when it is returned to the client's
collecting tax office in an enclosed window envelope The use of separate color coding for each
client permits instant identification of the jurisdiction for which payment is bemg made.
We carefully orchestrate the law fum's mailing activity to maximize the impact and sharply
focus the attention of the public on each mailing. We choose a mailing date so that most
taxpayers receive the demand for payment near a payday when funds might be available for
prompt payment If our client desires, we send press releases in advance to all the area media
We make every attempt to choose a mailing date that avoids other media events which would
detract from coverage
We make every effort to assure the highest level of quality control. Before we mail notification
letters we randomly select 20 accounts from the entire tax roll that represent different types of
accounts, exemptions and conditions Sample letters are generated and sent to the client's tax
office which verifies all the information and total delinquent amounts These same letters are
edited and verified by our staff for accuracy Before the mass mailing, a final production tape is
generated and a new set of sample letters from this tape is again printed and verified by our data
processing staff Before all letters are printed, we again do a final check of the letters To assure
the quality control of our letters, a thorough review is made of statistical reports which are
generated from the final mailing production tape.
After the client's tax office approves the samples, we mail 5 % of all the letters Response to the
5% mailing is monitored to ensure that no problems exist with the mailing before we mail the
entire file Within three days of the sample mailing, the remaining 95% of notice letters are
mailed
Our clients tax office's immediately begin to receive payments from delinquent taxpayers, and our
office receives hundreds of telephone and written inquiries from the delinquent taxpayers within
the first few weeks of our initial mailing
The response to the mailing allows us to quickly stratify the remaining delinquent tax roll to
facilitate collection assignments to different components of our law firm All returned mail is
assigned to our address research staff to perform skip -tracing Bar coded remittance
documents are scanned by a wand reader to produce listings of bad addresses in descending dollar
order
Page 38
After our initial mailing we begin to target delinquent taxpayers and unpaid high -dollar
accounts for suit filing. Within 45 days of the first mailing, we have absorbed the impact of the
response At this point we plan a second mailing to real property accounts that have not yet
responded and to personal property accounts that have not been identified for suit filings We
target personal property accounts of operating businesses for expedited lawsuit filing To maintain
credibility for the second mailing, we file dozens of lawsuits simultaneously with the second
mailing
Accounts that remain unresolved after receipt of our first two demand letters require more
specialized collection efforts We carefully analyze the profile of the remaining delinquency and
implement a detailed workplan to maximize collections
To augment the regular mass mailings, we target select accounts for special mailings which occur
from time to time throughout the collection process These include specialized mailings to
multiple property owners, absentee owners, business taxpayers, et al Each mailing is designed
to focus the taxpayer on the imperative need to promptly address his or her delinquency
Examples of these specialized, targeted mailings include
• Intent to Foreclose
• Intent to Seize letters
• Intent to Sue letters
• Intent to Sue letter after abstract, with copy to lienholders and other owners with
copies of lawsuit petition attached
• Letter to payment arrangement violators
• Letter to lawsuits set for trial notifying all defendants of hearing dates, including
default cases where such notification is not legally required
• Letter notification regarding Judgment granted and "Abstract of Judgment" being
entered
• Intent to Sell letter with copy of the Order of Sale
Every delinquent taxpayer receives at least five notification letters prior to Judgment and sale
of property. Sample letters and statements detailing the delinquent tax amounts are
included in Appendix B. Please note that our demand betters inform delinquent taxpayers
to send payments directly to the client's tax office and to direct any inquiries, by phone or
writing, to our BGSM Denton office. In this way, we ensure that the money is available as
Page 39
soon as possible to the client, while it is our job to field the inquiries from the taxpayers in
a way neither the tax office nor client's staff will be burdened by this additional workload
BGSM has found that personal contact is an essential component of an effective collection
program BGSM employs a team of professional collectors whose job is to collect delinquent
accounts through direct contact with taxpayers. Our collectors have been trained and are
knowledgeable of the Texas Property Tax Code, the Fair Debt Collections Act and each
client's collection policies and guidelines.
High -dollar and complex accounts, including accounts involving federal agencies, are assigned
to our specialized phone collection units The individuals within our Denton and North Texas
Regional telephone collection units are trained to be courteous and understanding, yet persistent
During mailings and other peak season activities, our collectors receive hundreds of incoming
telephone calls and are trained in tax matters to provide taxpayers with complete and concise
information Our telephone collection unit tracks assigned delinquent accounts until the tax
balance is satisfied Our collection staff utilizes targeted list of accounts prepared by our data
processing department that stratify each client's delinquent accounts both in high dollar
descending and alphabetical order These tools are utilized by our collectors with great
effectiveness
Our management team works with each client to determine the approach most suitable to that
jurisdiction For example, homeowners are approached differently than commercial, industrial
or undeveloped property owners Most often a delinquent tax on a home is a result of an escrow
problem or recently retired loan, in which case we notify the homeowner of the delinquency and
assist them in working with the mortgage company and/or the Tax Office
Assessment problems, posting errors and other problems identified during the collection process
are given to our research staff to be resolved Pertinent information is provided to the Appraisal
District and Tax Office This process is sometimes lengthy because of the necessary interaction
between the taxing jurisdiction, the appraisal district, the taxpayer and our law firm
Page 40
Address Research/Taxpayer Location Program
Objectives
• Conduct address and ownership research on accounts identified as having
Incorrect information
• Prior to the filing of business personal property lawsuits, verify address and
ownership information contained on the tax roll
Conduct title research on all real property accounts prior to litigation to
identify all owners and lienholders and to verify address information.
• Conduct research on problem accounts that impede the collection of taxes.
• Notify Tax Office and Appraisal District of changes in addresses and
ownership as identified by BGSM.
A successful tax collection program requires an intensive and sophisticated research and
slip -tracing effort. Letters cannot be delivered or citations served without proper addresses for
the delinquent taxpayers We have developed our research system to effectively and efficiently
identify and resolve problems that impede the correct property owner from receiving our legal
notices Correct property owner identification is critical to the following
• Delivery of demand letters,
• Ability of telephone collection personnel to contact the person responsible for the tax,
• Determination of current registered agents, residents, and owners of companies and
corporations in order to properly file business personal property lawsuits or request
tax warrants,
• Determination of lienholders,
• Proper service of citations
BGSM has developed the capacity to meet this need through deed and address research In
addition to manual resources, BGSM has direct on-line computer access to numerous information
sources
Our staff performs research at various stages to the collection process, including correcting
addresses from return mail, providing location and phone numbers to our telephone collection
staff, identifying registered agents, corporate officers or assumed name holders and providing
better addresses for service of citation This information is provided routinely on behalf of our
Page 41
clients, their collecting tax office and the appraisal district Listed below is a synopsis of
BGSM's address research and skip -tracking process
• Returned mail received from mailings,
• Subsequent to filing of suit, accounts of defendants who have not been served because
of inadequate address information,
• Business personal property accounts,
• Real property accounts,
• Accounts on tax roll lacking address information, and
• Identification of telephone numbers to be used by tax collectors
• Book/Directory Resources
- Telephone Directory and Directory Assistance
- Cole's Criss Cross Directory
- Polk's City Directory
- Rand McNally Credit Union Directory
- United States Savings & Loan Directory
- Post Office box holder information, forwarding orders and change orders
• Computer Access
- County Deed Records
- County Assumed Name Records
- County Marriage License Records
- District and County Court Records
- Zebec
- AccuSearch
- Phone Disk - Power Finder (CD Rom)
- County Probate Records
- County, City, School Tax Roll
- City Water/Utility Records
- Records of the Secretary of State
- Trans Union Credit Bureau
- Voter Registration Files
- Motor Vehicle Registration Files
- Most Recent Tax Roll Created by the Appraisal District
• Other Sources
Page 42
- Uniform Commercial Code Records
- Telephone contact with taxpayers, neighbors, relatives or descendants of property
owners
• Address corrections are entered on our files, and an "N" code is placed on the account
noting a new address In subsequent mailings, our updated address is used in place of the
outdated address on the tax roll
• Address corrections are routinely provided to the client's collecting tax office and the
appropriate appraisal district for their use
Bearing in mind that the goal is to maximize revenue for our client, we initially place special
emphasis on larger dollar accounts and on taxpayers who own multiple properties However,
during the course of our collection activities, we give all available accounts proper attention All
delinquent accounts deserve attention, therefore, we diligently research accounts of all cate-
gories (i.e., current and prior year delinquent, real estate and business, high and low
dollar)
Numerous computer capabilities exist to facilitate the search for addresses Accounts identified
as having a bad address, as well as accounts identified by our law firm through returned mail or
taxpayer contact, are compiled within our system and cross-referenced by taxpayer name, address,
account number and amount owed Name sort and address sort listings of the entire tax file are
also used for multiple account research Accounts in this category may have a good address on
one or more accounts but not all, thus, the existing file can be used as a research tool
Address research is an ongoing process As new addresses of delinquent taxpayers are found, the
information is coded and applied to our in-house file, and sent to our client's tax office and the
appraisal district for update
Some law firms file business personal property tax suits using the ownership information and
address contained on the tax roll Because the status of business accounts changes rapidly, BGSM
has determined that effective collection of business personal property accounts requires specialized
research of accounts prior to suit filing
All personal property accounts are researched by our staff for identification and ownership.
A high dollar listing of personal property accounts is prepared for use by our Denton office The
Page 43
research staff finds the correct name and address of the owner, resident or registered agent for
these personal property accounts Each individual account is then contacted and taxpayers are
made aware of the taxes due If the delinquent taxes are not paid in full, or placed in an approved
payment arrangement, lawsuits are then filed Payment arrangements are closely monitored, and
if defaulted, the account is immediately placed in litigation
Page 44
Taxpayer Assistance Program
Objectives
• Provide professional and courteous assistance to all taxpayers
• Provide and manage payment arrangements according to the guidelines set
forth by our clients
Provide verbal and written bilingual assistance, when necessary
Our collection activities, and particularly large mailings, generate a huge number of telephone
calls and letters Each call or letter presents an opportunity to solve a concern or answer a
question and thereby cause an account to be paid Likewise, each call or letter creates an
opportunity to discredit our effort if it is not handled properly Thus, we place great emphasis
on the training and attitude of our front line staffs. In our Denton and North Texas (Dallas)
Regional offices we have 54 members of our staff available to answer taxpayer inquiries
This number is increased during peak seasons when we handle more than 1,000 taxpayer inquiries
per day Our attorneys are available to answer taxpayer questions and handle special situations
as they arise
All taxpayers are treated with politeness and professional courtesy. Although our collection
strategy is based upon the maximum automation that technology will permit, the most advanced
state-of-the-art technology cannot furnish the discretion, judgment or compassion necessary to
provide the level of service on which BGSM prides itself Therefore, our approach to dealing
with taxpayers' responses to a mailing reflects our keen awareness of their concerns By
notifying all taxpayers, regardless of amounts due, and providing a well -trained staff for
personal interaction, we endeavor to treat all taxpayers equitably Written and verbal
information is provided to taxpayers in both Spanish and English
We offer a taxpayer assistance program whereby taxpayers can request payment arrange-
ments allowing them additional time to resolve their delinquent accounts. Our payment
arrangement programs are based on guidelines authorized by our clients
During peak periods our phone bank in our North Texas (Dallas) Regional Office responds to up
Page 45
to 1,000 calls per day In Denton, we routinely receive between 50 and 100 calls per day in
response to our demand mailings The nature of the incoming calls vary, including ownership
changes, mortgage company problems, bankruptcy, appraisal problems, exemptions and
hardships All incoming calls are handled by a well -trained staff whose attitude is to help
taxpayers meet their financial responsibilities. Each phone inquiry is documented on a written
taxpayer assistance form with information that includes the name of the person calling, date called,
delinquent taxpayer's name and account number, amount due, nature of the call and response
given to the person calling We maintain this information until the account is paid so that we may
quickly respond to future inquiries
Page 46
Litigation Process
Objectives
• Conduct thorough research prior to the filing of each lawsuit
• Conduct a litigation program that lends credibility to the entire delinquent
tax collection program
Target delinquent accounts for litigation that would not get paid unless
they are sued
• Prosecute all lawsuits filed to judgment and foreclosure, if necessary
• Conduct, if necessary, seizure and sale of business personal property to
recover delinquent taxes
A successful collection effort must have an effective litigation component While every
reasonable effort is made to collect a delinquent account without resorting to legal action, it often
becomes evident that legal action is the only viable method to collect taxes Our philosophy is
that an aggressive, highly visible legal campaign lends vital credibility to the collection
process and therefore renders the demand letter and telephone contacts more effective We
choose accounts carefully for suit, emphasizing high dollar/multiple year accounts
Our task is to educate non -taxpayers to understand that disregarding their tax obligations will
inevitably result in sale of their property and imposition of heavy penalties, interest, court costs
and attorneys' fees An effective delinquent tax program makes good taxpayers out of bad
taxpayers, resulting in many delinquent taxpayers paying their subsequent year's property taxes
before they become delinquent
In our experience lawsuits are necessary
When Alternatives Are Exhausted Our law firm mails several warning letters to, and
often makes personal telephone contact with, delinquent taxpayers These efforts trigger
a clear signal of imminent litigation If disregarded, a lawsuit must follow
2 To Establish Credibility Lawsuits lend credibility to the entire collection program
Page 47
Typically, delinquent taxpayers are persons who have disregarded repeated notices from
the tax office The prosecution of tax lawsuits is integral to a successful collection effort
3 Where Perishable Property is Present Certain business personal property accounts are
identified through research and telephone contact to be on the verge of going out of
business, thereby putting the claim at risk Once identified, these accounts are
immediately prepared for suit or seizure
4 To Collect High Dollar/Complex Delinquency Very often high -dollar accounts are
complex in nature If payment cannot be realized through demand mailings and personal
contact by a professional collector, a lawsuit is often necessary to attain the visibility and
results necessary
5 For Problem Resolution Occasionally an account is so complex (e g , unknown heirs)
that the only way to resolve it is to allow the court to intercede and force a foreclosure sale
for payment of taxes to put the property productively back on the tax roll
BGSM recognizes that the mere filing of lawsuits is not sufficient. Process must be served
and cases must be set and tried to judgment. Judgments must be collected by execution and
sale if necessary.
It is very important that the taxpaying public not be able to discern a pattern for the filing of
litigation Therefore, cases must be selected across the economic and geographic spectrum
However, to optimize the use of our resources, as well as the resources of the Court, we give
greater weight to higher dollar amounts as well as accounts with multiple years of
delinquency when prioritizing our lawsuit fihng efforts.
Procedures Followed in Preparation and Filing of Lawsuits
Our law firm has the capacity to generate by computer as many lawsuits as the local court system
can effectively handle BGSM enjoys an excellent working relationship with the District Clerk's
office and provides many services in order to expedite litigation We prepare the petitions and
citations in accordance with the Texas Rules of Court, Texas Property Tax Code and local court
rules
Before personal property lawsuits are filed, information extracted from the delinquent tax roll
is merged with the updated ownership and address data obtained by our collection/research staff
Our system is such that literally hundreds of personal property lawsuits can be prepared within a
Page 48
matter of days
Before the filing of real property lawsuits, every account is abstracted for title verification We
then merge the title information, together with the last known address of the defendant, with
accounts receivable information extracted from the delinquent tax roll Unlike other law firms
that file lawsuits `off the tax roll" without performing title research prior to issuing citations, our
law suits are well researched in order that they can be prosecuted as expeditiously as possible
Before filing, all legal documents are approved by our attorneys and subjected to stringent
verification procedures All defendant data are rechecked and accounts are once again checked
for payment This procedure eliminates any blind filing errors The lawsuits are then assembled
into sun packets that contain a copy of the petition and citation for each defendant and a file copy
of each document
The lawsuit documents are hand -delivered to the District Clerk's office after assembly and
verification is complete In accordance with each client's preference, copies of the lawsuit lists
are delivered to the client's tax office
We utilize local sheriffs' and constable's offices and, when necessary, private process servers or
certified mad to obtain service on the defendants in our lawsuits It has been our experience that
fifty percent (50%) of the accounts are paid when the defendants are served, therefore, we place
great emphasis on quick, effective service In certified mail cases, our law firm provides the
district clerk's office with pre -addressed envelopes to assist the clerk's staff in mailing the citation
as soon as possible and to ease the workload As allowed by law, the costs for service of citations
are borne by delinquent taxpayers and included in the court costs associated with the filing of the
lawsuit Our clients bear no additional costs related to the service of citations for delinquent
tax lawsuits.
Every lawsuit we file in District Court is prosecuted as quickly as logistics permit We have an
effective, proven system for service of process and continuing review of pending files for service
on all defendants Once service of process is obtained on all defendants in a particular case, we
immediately set the lawsuit for trial
Page 49
At times it becomes necessary to reduce a judgment to sale This is an integral part of our
program Thirty (30) days from the date of judgment, real estate judgments have an order of sale
issued and the property is then put up for sale within the legally prescribed time limits Again,
this is the normal procedure in obtaining payment on an unpaid judgment, which is coordinated
at various intervals with our clients so they can exercise appropriate discretion
With our client's approval, writs of execution can be utilized to collect personal property taxes
In personal property lawsuits, if the taxpayer is still available and has property that can be levied
upon for payment of his taxes, a writ of execution is issued for such property to be taken and later
sold, similar to the tax warrant process described on the following page Often, obtaining the writ
of execution and appearance of law enforcement officers at the taxpayer's place of business will
result in payment
Page 50
In addition to sale under execution, the Texas Property Tax Code provides for summary seizure
and sale of business personal property under the authority of a tax warrant No suit or judgment
is necessary Because of the perishable nature of personal property taxes, BGSM has found it
effective to use tax warrants and conduct seizures on a limited basis
Due to the rather drastic and summary nature of the seizure remedy, we limit this remedy to a
relatively small number of well -researched and documented accounts Before property is seized,
special notification warning letters stating our "intent to seize" are mailed to all accounts and
physical surveillance is conducted In addition, telephone collectors attempt collection and
determine that the property subject to seizure still exists Each year BGSM targets hundreds of
seizure candidates, yet very few tax warrants result in the actual seizure of property
We feel that we are uniquely qualified to advise the taxing entities regarding the legality of seizure
and sale BGSM has twice successfully litigated the constitutionality of this remedy before the
Supreme Court of Texas in the cases of Shaw v Phillips Crane & Rigging, et al , 636 S W 2d
186 (Tex 1982) and Querner Truck Lines, Inc v State, et al , 652 S W 2d 367 (Tex 1983) The
judgment of the Supreme Court of Texas in the Phillips case was appealed to the Supreme Court
of the United States Upon Motion to Dismiss or Affirm filed by BGSM, the Supreme Court of
the United States dismissed the appeal for want of a substantial federal question
Page 51
Bankruptcy
Complete representation in bankruptcy matters is provided to our clients as part of our basic legal
services
Objectives
a Monitor bankrupt accounts
a File proof of claims
a File claims for payment of post -petition taxes as admunstrattve
expenses
a Represent our clients at creditors' meetings
a Prepare and file all necessary legal documents
The number of bankruptcy cases filed in Texas exploded in the mid-1980's due to the downturn
in the energy and real estate sectors of the State's economy Although the economy has stabilized,
a high number of bankruptcies continue to be filed each year The bankruptcy cases filed today
tend to be more complicated and litigious, and debtors are increasingly targeting ad valorem taxes
for reduction or disallowance
Once bankruptcy is filed, ordinary collection techniques cannot be used Federal law prohibits
any attempt by creditors to collect from a bankrupt debtor by means other than those specifically
provided for in the Bankruptcy Code Since a large portion of many jurisdictions' delinquent tax
rolls have been placed under the jurisdiction of the United States Bankruptcy Courts, BGSM
devotes significant resources to assuring that the proper procedures are followed to maximize our
clients' collections from bankrupt debtors
The vast majority of the bankruptcy cases which involve our clients' accounts are filed in the
Eastern District of Texas in the Plano Division or in Sherman, Dallas, Fort Worth or Houston
BGSM has bankruptcy attorneys strategically located in offices across the state to ensure a prompt
response to any developments in cases in these courts BGSM is also currently representing its
clients in bankruptcies in almost every state, from New York and Florida to Arizona and Oregon
BGSM's Metroplex Bankruptcy Department includes a full-time attorney, a bankruptcy
coordinator, three bankruptcy assistants, and a full-time bankruptcy clerk The primary
Page 52
responsibility of this department is to oversee the collection of delinquent tax accounts in
bankruptcy, but they also act to protect current year taxes of our clients when necessary The
Bankruptcy Department researches delinquent accounts to determine the amounts owed, files
proofs of claim, monitors case progress, oversees the distribution of funds from debtors and
trustees to our clients, reviews pleadings, and files whatever motions or pleadings are necessary
to protect our clients' rights The Bankruptcy Department utilizes a sophisticated computerized
bankruptcy tracking system which enables it to provide the maximum service to BGSM's clients
In all bankruptcy cases the first step is the identification of the bankrupt entity BGSM uses a
variety of resources to identify the debtor and accounts in bankruptcy, such as
• Notices and pleadings received from the debtor or the court,
• Phone contacts made by our collections staff,
• Newspaper articles,
• Information found in our pending state court lawsuits,
• Responses to our massive mailings
• Subscriptions to bankruptcy reports, and
• Contacts in the bankruptcy legal community
Once the debtor and accounts are properly identified, a proof of claim is promptly filed Chapter
7 liquidation proceedings are then monitored for passage of assets subject to our liens to a non -
bankrupt entity and for the personal discharge of the debtor When either of these events occur,
BGSM proceeds to collect the delinquent taxes in rem, based on the lien on the property which
was either exempt from the bankruptcy or which is no longer part of the estate being administered
by the Trustee Chapter 13 individual reorganization cases are monitored to ensure that the plan
of reorganization (1) properly classifies the tax claim, (2) provides for the payment of the secured
claim amount with interest, and (3) does not affect the later enforceability of the tax hen(s)
Chapter 11 business reorganizations are closely monitored to protect our clients' rights and
remedies BGSM actively participates in the plan approval process to make sure the plan provides
for the highest recovery possible under the Bankruptcy Code
Although many law firms follow a defensive strategy in collecting through the bankruptcy process,
BGSM's policy is to be proactive As part of this policy, the payment of pre -petition taxes under
a plan of reorganization and the direct payment of post -petition taxes are monitored so that proper
collection activity can be instituted upon default When necessary, BGSM objects to
reorganization plans which do not meet its standards, files appropriate motions to allow
foreclosures to proceed during the bankruptcy, attends creditors' meetings and questions the debtor
about the accounts owed, and appears at hearings which might affect our clients' ability to be paid
the full amount owed In addition, BGSM defends against objections to our clients' claims and
attempts to reduce the amount of taxes owed
BGSM's representation of taxing units in bankruptcy courts throughout the country has resulted
Page 53
in the development of highly skilled attorneys and support staff in this field This experience has
been disseminated throughout the other departments of the law firm through written guidelines,
workshops and seminars BGSM has held several bankruptcy seminars for our clients so that all
systems and procedures can be fully integrated The expertise of BGSM's bankruptcy attorneys
is recognized throughout the state and our attorneys are often featured as speakers at bankruptcy
and tax seminars
Federal Agency Collections
The nationwide collapse of the banking and savings and loan industries has presented new
obstacles to the collection of delinquent tax accounts over the past few years As failed
institutions were taken over by the federal government, the agencies charged with the task of
liquidating their assets have become major penholders and landowners in North Texas BGSM
has been at the forefront in fighting the efforts of the Federal Deposit Insurance Corporation
(FDIC) to avoid its liability for ad valorem taxes Our law firm has developed comprehensive
collection strategies, based in part upon our bankruptcy experience, whereby we have been able
to recover taxes, penalties and interest that may have otherwise gone uncollected
In the early 1990's BGSM's focus was on defending its clients' interests in litigation such as Irving
ISD v Packard Properties In September 1992 the United States Court of Appeals for the Fifth
Circuit ruled in our favor in this case and held that the FDIC cannot extinguish tax liens, including
penalties and interest, that attached prior to the FDIC's actual ownership of real property BGSM
also prevailed against the FDIC's attempt to halt foreclosures on property where the government
is merely a penholder
Currently, BGSM works through the federal agencies and title companies to insure that all taxes,
penalties and interest are paid as soon as possible BGSM has established an administrative claims
process that has been successful in collecting payments on behalf of failed institutions from the
government Additionally, although federal law prohibits the sale of government owned property,
BGSM works with the federal agencies and keeps them aware of the tax liens and the fact that the
sale or other transfer of the property will be difficult without clear title, i e , the taxes, penalties
and interest are paid in full prior to the transfer
BGSM has been recognized as the leader in the field of federal agency collections We
regularly sponsor seminars on federal agency collection strategies, and our attorneys are often
speakers on this topic at non -firm sponsored tax seminars Because of our expertise in this
specialized area of collections, and the substantial contacts we have established within the
federal agencies, BGSM's clients benefit by a greater and earlier recovery of revenues.
Page 54
Public Service Information
BGSM has found that coordinating collection activities with local media coverage can have a very
beneficial impact on collections Media coverage is designed to inform property owners of
collection efforts and deter delinquency If our client desires, and with their approval, BGSM
will prepare press releases and/or press conferences to announce our annual mailing and
litigation efforts This can be done on a regular basis, i e, on the first mailing, initial suit filings,
seizure operations, etc , or on selected occasions such as winning a major lawsuit
Miscellaneous Revenue Collections
BGSM will assist the City, as requested, in the legal collection of other delinquent revenue
accounts To meet our clients' needs, we have adapted our tax collection systems to collect other
delinquent receivables, including paving, weed, demolition and secured closure liens To create
a successful miscellaneous receivable collection effort, we design programs unique to the needs
of each client for the collection of these accounts These efforts generally occur on a limited, and
as needed basis We will be happy to explore with the City how we can provide additional
collection services
Ancillary Legal Services
BGSM represents our clients in lawsuits arising from collection activities, including the collection
of taxes through lawsuits filed by public entities in the acquisition of property pursuant to the
Property Tax Code for public purpose use We represent taxing entities in all levels, trial and
appellate, in state and federal courts
We maintain an Austin office which facilitates advising our clients on property tax law and
practice emanating from acts of the Legislature, opinions of the courts, opinions of the Attorney
General, and interpretations of property tax law promulgated by various state agencies including
the State Comptroller's office (Property Tax Division)
Page 55
Management Information Reporting and Coordination
Management reporting is another key to effective client coordination and collection success We
provide our clients with reports concerning collection results, workload and status of accounts
Management of our multi -faceted services requires reliable control of information and accurate
reporting Because of our computer capability, we can provide information that serves as a
valuable tool in budgeting and revenue forecasting Reports can be generated which can be used
for the following purposes
• To provide a profile of the delinquent tax roll (by property type, dollar range, years of
delinquency and frequency of delinquency),
• To track collection progress,
• To track lawsuits and the litigation process,
• To track bankruptcy, and
• To highlight problem areas requiring special work programs (e g , bad address,
appraisal problems)
Upon request, our staff will provide annual revenue estimates to the City of Denton as part of the
City's budget process We will also assist in providing tax related information should the City
of Denton be involved in a bond rating review process
In addition, BGSM will provide the City with quarterly performance reports which could
be submitted to the City Council for review. If desired, we will appear before our City Council
to discuss our collection efforts and address any questions they may have
Page 56
VII. Data Processing Capabilities (RFP Selection Criterion 1 c)
Our law firm has pioneered the application of high technology to the delinquent tax collection
process since entering the field in 1980 From our beginning, representation of the largest taxing
jurisdictions in Texas has caused us to invest millions of dollars to develop the very latest,
state-of-the-art data processing and communication technology for the specialized purpose of
collecting taxes, both delinquent and current This technology has enabled our law firm to
develop software applications that meet the changing needs of our clients for both tax and
miscellaneous collection support
Recognizing our clients' growing needs for advanced software application, we organized
United Governmental Semces of America, Inc. (UGSA), a computer service company which
is wholly owned by our law firm Taxing jurisdictions of all sizes throughout Texas have
benefited from the technology that we have developed These capabilities are described in much
greater detail below Also included in this section is an itemization of our hardware and software
resources
Each year UGSA processes over 2,000,000 delinquent tax accounts for our clients throughout
Texas We mad approximately 1,500,000 demand letters annually in addition to preparing more
than 30,000 lawsuits BGSM's Dallas Office is equipped to handle in excess of 1,000 taxpayer
inquiries per day during peak periods Our data processing staff designs and creates specialized
reports and listings that aid our staff in Denton and Dallas in their collection, research and
litigation efforts
We determined early in our practice that delinquent tax collection is a highly specialized area of
data processing However, extensive research revealed that existing software failed to meet our
clients' requirements for a high volume collection effort Consequently, from our inception, we
have employed our own systems designers and computer programmers to develop specialized
applications of the latest technology for the specific needs of our law firm and our clients The
result has been the development of DELTAX and CATS, copyrighted software systems specially
designed to support all aspects of the delinquent tax collection and litigation programs Most
recently, the staff has developed and installed BATS, a statewide bankruptcy tracking system
As we service our clients throughout the state, we are continuously developing, testmg,
applying and perfecting our system methods. As new procedures are developed, every client
benefits from these new developments and ideas
Data Processing Approach
The design of our delinquent tax collection support software is predicated on the belief that the
ultimate repository of all tax information is, and should be, the tax records of the taxing
Page 57
jurisdiction Therefore, no attempt is made within our system to parallel the dynamic files
maintained by our client's tax office Rather, our system is based upon receipt of periodic,
preferably monthly, copies of the Tax Office files reflecting outstanding delinquency During
periods of more intense delinquent collection activity involving high taxpayer contact, more
frequent copies of the delinquency files may be requested to allow our customer service staff and
legal assistants to have more timely records of payments and adjustments to the files This access
provides the most timely information on a tax account for purposes of customer service inquiries,
litigation research or other direct contact with taxpayers
Our system retains a complete history of all collection activities related to each delinquent
account. This history system includes the tracking of address changes, increases or decreases in
base tax owed, taxpayer inquiries received by our office, the date and type of each mailing, as
well as codes to indicate if a letter was returned undelivered If a jurisdiction has a requirement
for special types of history information, such as property value or telephone contact, our system
can easily be adapted to those requirements
Delinquent Tax Collection Support Systems
UGSA uses DELTAX, a software developed and refined by our own staff through years of actual
use to support all aspects of the delinquent tax collection system The software has been
optimized to take advantage of the best features of computer systems ranging from large
mainframes to desktop micro -computers This diverse combination of hardware and software
allows us to combine efficiency with personalized taxpayer service
The computer technology interfaces with all facets of the collection program including taxpayer
assistance, telephone collection, bad address and ownership research, lawsuit generation and
management reporting Based on the workplans for each client, the following products are
generated
• Regular Mailings - high volume personalized mailings accompanied by detailed tax
statements, used for all accounts subject to mass mailing activity,
• Special Mailings - highly personalized low volume mailings usually consisting of 200 or
fewer letters to taxpayers falling within selection criteria targeted in the workplan,
• Lawsuits - tax database and automated title report information merged to produce laser
generated petitions, citations and automated updates to the lawsuit tracking system,
• Specialized Listings - reports detailing the status of various portions of the delinquent roll
such as bad address accounts, returned mail, accounts available for lawsuit, accounts
Page 58
available for mailing, hardship accounts and other subsets of the roll,
Management Reports - analytical reports of tax roll information that enable our law firm
to design a workplan that maximizes collection efficiencies The reports may also be used
to forecast collections for budgetary purposes
Automated Case Tracking System
To more effectively process lawsuits through the court system, our law firm has developed a
sophisticated on-line Case Tracking System (CATS) designed for the specific use of our law firm's
attorneys, paralegals and litigation assistants CATS is an on-line computer tracking system
designed to track the movement of cases in the courts and generate legal documents This system
gives the litigation staff the ability to inquire into and update all information regarding defendants,
plaintiffs, tax amounts, legal descriptions, account numbers and the general litigation status of
each lawsuit This state-of-the-art system provides BGSM with the ability to determine needed
actions to prosecute each lawsuit to final disposition
Automated Bankruptcy Tracking System
The Bankruptcy Tracking System is an on-line bankruptcy tracking and document generation
system The system's centralized file design allows for the consolidation of multiple client and
account cases into one bankruptcy case entry This permits BGSM to track, analyze and prepare
documents for all pending bankruptcies and client accounts on a statewide basis
Data Processing Hardware Resources
This section of our proposal itemizes our data processing hardware and related resources
IBM 9377 Model 90 Mainframe
1 - IBM 9377/90 II Mainframe with 16 Megabytes of Main Memory and 16
Megabytes Virtual Memory Storage
4 - IBM 3480 Tape Cartridge Drives
4 - STC 4500 Series Dual Density Tape Drives, 1600/6250 BPI
8 - IBM 3380 Disk Drives
1 - STC 1800 LPM Printer
1 - XEROX 4050 Laser Printer capable of printing 50 pages per minute
Page 59
Operating Systems
DOS MVT/VSE
Languages
CICS 1 5 COBOL 74
ASSEMBLER DYL-280
VSAM
The IBM 9377 Mainframe operates DELTAX, CATS and BATS to process delinquent tax infor-
mation for each client we represent on more than one million delinquent accounts statewide Our
North Texas (Dallas) Regional Office has on-line access to the system through high-speed data
Imes We currently have 75 terminals statewide that access the system simultaneously on a daily
basis, while the system can accommodate up to 300 terminal users at one time
The system allows our law firm to merge account information from different taxing entities within
a regional area (i e , county) This enables us to provide the taxpayer with a total balance of taxes
owed to all taxing entities and the total amount owed by a single taxpayer with multiple properties
(i e , real estate developer) The system is also helpful in researching bad addresses by comparing
addresses of various taxing jurisdictions within one county
UGSA has developed and operates the Tax Office Collection and Management System used with
the Hewlett Packard equipment described in this section The Hewlett Packard Systems are
accessed by high-speed telephone lines from tax offices across the state who utilize the system
Both HP Series computers can collectively process more than one million accounts
This configuration is currently used by the City of Harlingen Tax Office, Harlingen CISD and Los
Fresnos ISD for remote processing of tax information The system can be configured to
accommodate 64 terminal users simultaneously on a daily basis
HP3000 Series 68 consisting of:
16 MegaBytes of Main Memory
2 - General I/O Channel, allowing up to 6 external device each (i a disk
drives, tape drives, printers)
1 - ATP System Interface Board
2 - ATP Direct Connect Port Controller, supporting up to 30 terminals each
10 - 7937 571MB disc drives
Page 60
I - 1600/6250 Characters Per Inch Tape Drive
1 - 1600 Characters Per Inch Tape Drive
1 - 600 Lines Per Minute Printer
2 - Remote Printers
2 - Penril VCX Intelligent Networking Multiplexors
4 - Black Box Multiplexors
4 - Black Box 9600 Modems
HP3000 Series 935/XL consisting of:
100 MegaBytes of Main Memory
3 - HPIB 1/0 Channel, allows up to 6 external devices
1 - Ethernet System Interface Board
2 - 7937 571MB Disc Drives
2 - HP6000 1 34FL 1351MB Disc Drives
3- HP 16MX DTC allowing up to 16 users on each
1 - Fiber Link interface
1 - 300 Lines Per Minute Printer
Novell Network System consisting of:
Server:
486-66Mhz PC
1 Gigabyte of Hard Drive Space
SCSI -II Controller
Arcnet Network Interface Card
Novell 2 22 Network Operating System
Workstations:
Include 386, 486 & Pentium CPU's
Minimum 2MB of RAM, maximum 16MB
Hard Drive space ranges from 100MB to 800MB
Dual floppy drives, high density
101 Enhanced AT Keyboards
Super VGA Non -Interlaced Monitors
Arent Network Interface Cards
120 & 250MB Tape Drives
Microsoft DOS 6 22
Some PC's include Microsoft Windows for Workgroups 3 11
0 Microsoft Ergonomic Mouse
Page 61
This Local Area Network was used to implement the UGSA Tax Collection System operating on
both the Dallas County and the City of Dallas mainframe IBM compatible computer UGSA has
developed and installed software to replace both the Dallas County and the City of Dallas tax
collection software
Personal Computers:
Include 386, 486 & Pentium CPU's
Minimum 2MB of RAM, maximum 16MB
Hard Drive space ranges from 100MB to 800MB
Dual floppy drives, high density
101 Enhanced AT Keyboards
Super VGA Non -Interlaced Monitors
120 & 250MB Tape Drives
Microsoft DOS 6 22
Some PC's include Microsoft Windows for Workgroups 3 11 or Windows 95
• Microsoft Ergonomic Mouse
• Fax and Remote Access Capabilities
Some PC's include full multi -media, exceeding MPC standards
• double & quadruple speed CD -ROM's
• 16 bit sound cards, 44 1 Khz sampling rate
• stereo speakers
Prmters:
Hewlett Packard LaserJet Series II's
Hewlett Packard LaserJet Series III's
Hewlett Packard LaserJet Series IV's
Hewlett Packard Color Printer 560C
Memorex/Telex 5038 Departmental Printer
Terminals:
ADDS 3220 Terminals
ITT Courier Terminals
Graphics Equipment
1 - Perq P2 Workstation with Cipher Tape Drive that runs the Intran Metaform
Graphics software The Intran Metaform system has four interactive components
Page 62
1) Graphic Builder - Allows the user to design and edit graphic images,
signatures, and logos on the screen
2) Font Builder - Enables the user to create new fonts by modifying fonts that
have been brought in the system from a laser printer or other media
3) Form Builder - Allows the user to design, edit and modify individual forms
on the screen
4) File Manager - Flexible database management system that lets you control
how all the pieces of your system integrate with each other It also allows
the user to receive and transfer files from other media devices
Page 63
VIII. Equal Employment Opportunity and Affirmative Action
(RFP Selection Criterion 1 k)
Blair, Goggan, Sampson & Meeks is an Equal Opportunity Employer The law firm has always
complied with not only the letter but the spirit of the law regarding the Civil Rights Act of 1964,
and related equal employment opportunity legislation DeMetris A Sampson, a partner in the law
firm, serves as BGSM's Affirmative Action Liaison Officer for our North Texas Regional Office
Our firm demonstrates strong support for minority and women business enterprises, as well as to
our commitment to providing ownership and career opportunities for minorities and women within
our firm BGSM's Affirmative Action Program and Minority/Women Business Enterprise
(M/WBE) Expenditure Plan includes minority and female participation in the following ways
• Partnership/Ownership Interest: Ms DeMetris A Sampson is an African -
American female who has been a partner in the law firm since February 1989
• Employment of Minorities and Women Within BGSM: Our firm employs a high
percentage of minorities and women, including the ranks of attorney, managerial
and professional staff
Total Minority 66%
African American 67%
Hispanic 27 %
Other Ethnic Minorities 6%
Anglo 34 %
Gendero
Female 76 %
Male 24 %
Minority 27 %
Anglo 73 %
Female 67 %
Male 33 %
Page 64
• Minority Law Clerkship Program: In addition to providing career opportunities
through permanent employment, we have also provided a Minority Law Clerkship
Program each summer since 1987
• Subcontractors: Our Dallas office contracts with minority and women -owned firms
for legal assistance, process service and abstract and title research 100% of all work
subcontracted has been with minority or female businesses
• Vendors and Suppliers: Our firm's policy is to give preference to M/WBE companies
M/WBE have provided the following goods or services office supplies, bulk purchase
of envelopes, engraved stationery and printing, computer services and equipment,
travel needs, temporary labor, refreshment supplies, florists, catering and media
relations
During the 1995-1996 fiscal year, our Dallas office expended over $1.8 million with minorities
and women Our commitment to Affirmative Action and the inclusion of minorities and women
in all aspects of our contract is unparalleled by any other delinquent tax collection law firm
Page 65
IX. Suggested Performance Criteria
Because an effective delinquent tax collection program is comprised of a comprehensive set of
services, we recommend that numerous criteria should be utilized by the City of Denton in
evaluating the success of a contract However, revenue production is the reason the contract exists
and therefore, should be the key element of consideration
In response to the RFFs request for suggested performance criteria, we have detailed a number
of items which the City of Denton can quantifiably measure the success of the contract These
include
* Revenue production
• Quality and success of the litigation program
• Scope of services provided
• Degree of account resolution
* Degree of law firm's responsiveness to taxpayer concerns
• Quality of the data processing capabilities and support provided
• Quality and extent of overall staffing and assistance to the City of Denton
• Quality of management reporting
The most important criterion for the City Denton to utilize in evaluation of the success of the
contract is revenue production. This is the primary goal of the contract and can be measured
by the City on a monthly and annual basis A proven and predictable track record is critical
as both a selection criteria and performance measure.
The overall quality and success of the law firm's litigation program can be measured through
reporting techniques The quality of the lawsuit preparation, the timeliness by which the cases
are handled and the disposition are all important performance criteria
The scope of services provided is indicative of the success of the program A comprehensive set
of legal, collection, research and support services should result in a greater amount of revenue
A workplan should be continually monitored and updated based on collection results and
information provided in management reports Additional performance criteria related to scope
of services include the amount of generalized and targeted mailings to delinquent accounts, the
amount of successful telephone collection calls made, the success of the litigation conducted and
the support services provided to the City
Page 66
The extent to which problem accounts are resolved, and the law firm's efforts result in
improved collectibility of a tax roll, is an important performance criteria The results of various
research efforts involving bad addresses, lawsuit service and unlocatable taxpayers can be
measured
The degree of a law firm's responsiveness to taxpayer concerns can be measured by the quality
and timeliness of the law firm's correspondence sent in response to taxpayer inquiries, by
measuring the volume of taxpayer complaints and resolution of these problems and by observing
the staff assigned to this project It goes without question that the staff must conduct business with
taxpayers on behalf of the City in a professional, fair and equitable fashion
The data processing support that the law firm makes available to the City is another important
performance criteria It is critical that the law firm's technology be state-of-the-art, the hardware
adequate to handle large quantities of data rapidly and the programming staff knowledgeable
The staffing that the law firm dedicates to the project is an important performance criteria The
quality and experience of the staff assigned to this project are both important determinants The
extent to which the project team is responsive and is capable of serving as an extension of the City
staff is vital to the success of the program The City can measure the extent of direct and indirect
assistance it receives from the law firm and quantify the amount of City staff time that can be
redirected to other projects
The quality and timeliness of the management reporting is important Reports that detail
collection results, workload statistics, status of accounts and litigation tracking are helpful to the
monitoring of a collection program and serve as valuable tools in revenue forecasting and
measuring the success of the law firm's performance
Page 67
X. Division of Responsibilities
We have attempted throughout our proposal to describe our law firm, staff, data processing
expertise and the scope of services we employ to collect delinquent taxes for the City of Denton
The purpose of this section is to recap the points listed in the City of Denton's Request for
Proposals under "The Law Firm Will" and "The City of Denton Will "
BGSM and Mike Gregory affirm their willingness to provide the following services and functions
as stated in the RFP
1 Receive and review the delinquent tax rolls
2 Substitute as attorney of record on all existing tax suits and interventions, pay all court costs
and filing fees related thereto
3 Perform all research and paperwork necessary to provide taxpayers and City Tax Collector
with correct or corrected information to update the City files, including forwarding
addresses as located
4 Submit monthly reports regarding suits filed on accounts and provide City Tax Collector
with duplicate letters sent to taxpayers
5 Provide a quarterly report to City staff in sufficient form that it could be submitted to the
City Council for review Provide monthly reports on pending suits, judgments and
foreclosures
6 File suits on delinquent taxpayers that do not respond in accordance with the demand of and
directions provided by the City of Denton
7 Intervene in delinquent tax suits filed by Denton County and Denton Independent School
District, if applicable, pursuant to Section 33 44, Property Tax Code
8 Firm shall be responsible for filing of delinquent tax claims in bankruptcy proceedings,
including claims and actions required to be filed with Federal agencies such as FDIC, and
consult with City of Denton City attorney's office on such matters
9 File suits for collection of delinquent taxes pursuant to Sections 33 41 and 33 42, Property
Tax Code, or file suits of judicial foreclosure of tax liens
10 Follow through on all suits and provide reports to the City of Denton
11 Provide the City recommendations, for qualified individuals, pursuant to Section 33 02,
Property Tax Code, regarding the advisability of an installment agreement being entered
into between City and taxpayer
12 Provide legal support and research as needed
a Provide recommendations to not pursue a case if a case is legally barred, is weak, or
the likelihood of collection low or unlikely
b Provide City of Denton's Assessor/Collector with legal advice and written opinions
upon request
13 Only collect those groups or individual accounts which the City of Denton determines in its
Page 68
discretion are to be collected by firm
14 Provide all supplies and postage necessary to handle billing and necessary mailings
15 Obtain appropriate title research and relevant ownership records of all property upon which
a suit is to be filed, at firm's expense
16 Provide total and complete delinquent tax collection, including court filing fees and all other
costs, pursuant to Sections 33 48 and 33 07, Property Tax Code, and will indemnify and
hold the City harmless in any suits or liability that may result from the firm's delinquent tax
collection activities
17 Propose a method of assuring that the amount of delinquent taxes collected by the Law Firm
will be at least equivalent to the amount projected to be collected by in-house staff for each
fiscal year of the firm's engagement (See method of assurance at end of this section )
18 Propose a method of payment
19 Be entitled to fees on amounts actually collected while this contract is in effect, pursuant to
Section 33 07 of Property Tax Code
20 Provide information concerning minority involvement regarding the work to be performed
by your firm pursuant to this engagement Indicate the ethnic makeup and the gender of
your staff, both at present and projected, if not fully staffed Also indicate if you would
consider sub -contracting parts of this contract to minority contractors and, if so, please
describe your plan to do so Also indicate your compliance with EEOC regulations and
guidelines
21 Coordinate the filing of all tax suits with the City Attorney and all tax collection efforts with
the City of Denton Tax Department
22 Provide for orderly delivery of all copies of all complete tax files to be turned over to the
City Attorney when the contract is terminated
23 Make recommendations to Tax Department on accounts to be collected (i a mobile homes,
aircraft and business personal property) by summary seizure (Tax Warrants) and perform
all legal work necessary to reduce those accounts to payment of taxes pursuant to Sections
33 21, 33 22 and 33 23, Property Tax Code
24 Maintain collection rate of sixty (60%) percent of delinquent tax base, with penalty clause
initiated on the firm should the collection rate fail to reach 60%
25 Provide concentrated effort toward the collection, within the statute of limitation period, of
delinquent mobile home and business personal property accounts
26 Upon request by the City, undertake the collection of delinquent accounts for special paving
assessment Lens, substandard housing demolition liens, and privileged (mowing) liens
27 Upon reasonable request, represent the City in the acquisition of property pursuant to the
Property Tax Code for public purpose use
28 The firm should be willing to enter into a three year contract with the City with two
additional one year optional extension periods being provided for
Page 69
BGSM and Mike Gregory accept that the City will perform the following functions
1 Provide a roll of delinquent accounts to be collected
2 Provide for updated information (i a adjustments, payments, errors, double assessments,
or other discrepancies) on delinquent accounts to be forwarded to the law firm
3 Be able to terminate contract for any reason, with or without cause, upon thirty (30) days'
written notice to the firm
4 Pay the law firm fifteen (15%) percent of the amount of all delinquent taxes (pursuant to
Section 33 07, Property Tax Code), penalty and interest actually collected an paid to the
collector of taxes during the term of this contract The collector shall pay said funds to the
firm monthly by check
5 Notify the law firm of any taxpayer that has filed bankruptcy, when the City has been
notified of such
6 The City will allow firm an additional six (6) months to reduce to judgment all suits filed
prior to the expiration of the contract
7 Prepare and mail tax statements at least thirty (30) days [no more than sixty [60] days] prior
to delinquency date, giving notice to the delinquent taxpayers of the potential add -on cost
of collection
Performance Commitment (RFP Selection Criterion 1 1)
Based on our law firm's proven experience from 1986 to 1993 in collecting delinquent taxes for
the City of Denton, and our recent representation of Denton ISD, we are in a unique position to
make collection projections We commit that our collections will total at least 60% of the total
amount of base tax of current year delinquency that exists on July I (the new "turnover" roll) by
the end of the twelve month period beginning July 1 and ending June 30 We will maintain this
performance standard during each year of the contract
If we do not meet this commitment, we will supply the City $4,000 worth of legal services,
programming and computer services or a cash payment, according to the City's preference If the
City should revise its criteria at any time during the selection process, we would welcome the
opportunity to negotiate any additional desired services or enhancements with the City
BGSM pledges to exercise good faith and due diligence in the collection of delinquent taxes for
the City of Denton and in our efforts to meet this performance goal It should be recognized that
the law firm should not be penalized if adverse economic conditions or other factors beyond its
control cause a material reduction in the collection percentage
Page 70
XI. Attorneys Fees
We propose to collect delinquent taxes for the City of Denton for a fee in the amount of fifteen
percent (15 %) of the amount of taxes, penalty and interest actually collected (Sections 6 30, 33 07
and 33 48, Texas Property Tax Code) No fee will be payable until the delinquent tax money is
collected and in the City's treasury Our fee would be payable on a monthly basis
This is a standard arrangement throughout the state and was previously promulgated by the State
Property Tax Board At no additional cost we will provide legal representation in connection with
all phases of collection activity as described previously
It is the considered legal opinion of BGSM that contracts and compensation for private attorneys
in the collection of delinquent taxes are strictly governed by Texas Property Tax Code Sections
6 30 and 33 07 It has been consistently held by the Courts of Texas and Office of the Attorney
General of Texas that taxing units have no authority to hire or compensate attorneys except by that
authority expressly conferred by statute
Page 71
F
o
N
O
�
O
N
F
o
F
�
o
Fes-
Crq
D
kn
�
ti)Cd
s
r
vi
S�
S
o
°
S
8�
S�
°
r-
N A
- �
- r-
a
vp'�
za
ONO
�
M
�O
W
,Nr
VM
ONO
O�
h
N
O\
V1
h
�O
M
N
N
kn
V1
O
r
V
W
N
O,
O
Cl)
7
00
a
00
M
V
00
00
e}
eh
�O
00
ti'
rO
00
00
N
00
00
M
�
y
00
ovo
a
v
oVo
o—vo
Oro
0
0
y
y
�
U
c
t
Q
U
Q
H
y
U
o
o
o
0
0
V
wr
N
y
y
Q
kph
`n
yNy
0
N
O
O
y
y
U
H
N
>cq3
cu
O
O
O
O
c0
O
O
cd y
O
7
T
orm
U
rm
F
O
q
c
U
a
C7
C7
Q>10
c
'q
U
Q
o3
c$
U
U
U
U
U
A
A F
Q
A
w
u°
w`
rq
cq
p
fT
p
O
O
r%'C
iC
ty.
N
O
r
r
r
N
F
F
r
r
h
r
o
O
r-
r
tn
G
c
ai
ai
F
u?
L
❑
'O
c
p„
N
c
c
y
A
')
c
��yy
NO
z
z
W
O
N
N
O
O
Vp1
O
O
N
N
N
p
N
N
N
O
�D
00
00
00
00
��Di
,-•
N
M
�D
00
00
�O
M
kn
N
O\
N
O,
00
kn
00
Ln
M
M
Vl
d'
00
vl
V'1
M
�O
00
00
In
Ln
00
00
00
�D
�
pMp
ppM
r
r
00
r
00
�
N
r
00
�
00
ppM
�
l�
00
r
a0
�
pMp
ppM
Mpp
kl
N
ssUJ
s
sUU
s
�
�sUJ
o
L
ssU�
L
L
s
s
s
o
o
a
U
o
U
0
U
s
0
o
F
H
y
y
O
O
A
Q�
y
N
(�J
N
O
W
C
O
O
U
Vi
N
Vl
U
F"
V
�
Hy
v
N
y
y
y
N
y
y
N
y
�
Vf
7�
L
Vi
N
Vi
N
N
N
ti
�
y
C
y
❑
??
I
y
N
F
F
fd
VI
C.
rz
y
O
3
O
5�
uj
•
N
y
vl
y
N
Q
Fi
U
�
a
a
A
�
�
g
A
ry
�
o
g+
ro
L
.n
°
❑
�
.�
x
�
C�
CO
��11
G
C7
nro
c
F
c
N
c
=c
U
CJ
L
id
U
�
U
�
U
�
0..
�
U
U
a
C
C
°gyp'
o�
L
>
y
E
O
'>
ccL
E
L
CC)
+�
C
O
y
yCN.�,
N
d
C
c0
y
C_
C
cd
cOc�i
N
S
O
a
a
F
3
N
N
eN}
NO
p
O
N
O
O
p
N
M
O
F
o
E�
F
Fes-
Fk
n
O
Ems-
X
ai
H
Fes-
kn
k
k
Fk
y
A
Q
A
N
2
9
t�
VI
V
C7
Vl
z
C
VI
H
O
=
C'
V]
o
a
6
y
N
N
cn
o
a
W
N
N
000
N
N
q
O—
N
O
N
M
M
N--�
N
�O
00
00
M
—
M
00
N
N
O,
00
Cr,-)
N
V1
V1
N
M
`
00
V1
V1
00
-e
lc
Le)
V1
Vl
M
V
�
w
00
t
,
cn
00
w
00
00
me
le
00
00
IO
00
M
M
m
w
00
w
x
l-
pMp
pMp
pMp
ppM
�
l�
m
pMp
7_
�
pM
�
m
pM
�
N
�_
m
pM
pM
00
O�
O�
O�
O�
T
00
O�
N
N
O�
N
Q�
as
M
00
O
O
C
U
U
O
O
O
U
O
U
V
V
U
L+
L
L
V
C
y
L
y
V
U
C
tUu
�
�
C
�
C
cJ
U
❑
N
C
>
cd
>
N
U
C
C
C
a+
_
Q
A
Q
A
A
ti
A
A
�,
A
A
A
Ca
A
A
A
Ca
=
c
_rACa
y
c7cd
79
>
.�.
9
O
O
C
ice, N
Ca
O
C
C
N
O
O
N
vi
C
>
Q
o$
oa
U
U
U
U
U
p
C7
z
i
a
cG
§
§
\
/
&
\
-
�
k
o
$
{
�
z
\
�
)
�
�
d
e
\
k
j
/
\
\
»
a
/
/
\
\
�
/
�
\
�
�
\
e
#
j
§
k
)
�
Q
=
e
]
\
\
ƒ
_
f
2
/
z
2
§
§
\
/
)
«
J
}
r
�
r
k
k
\
\
\
\
j
\
\
\
w
N
)
\
)
w
�
0
§
\
\
/
/
e
§
b
$
\
F
§
J
&
J
k
0
�
�
§
�
\
j
�
!
\
j
?
g
\
§
\
§
\(
\
k
f
e
%
\
2
\
ƒ\
C7,
)
\(
\(
/
w
2
\
\
\
r4
C
]
?
/
j
\
/
2
\
\
¢
/
ow
§
t
\
)
\
§
§
\
/
/
\
R
)
(
)
e
§
$
)
«
o
� �
`
\
2u
)/
2
a
Ltd/
4
&
a§44
>4
C]\/
k
/\\
z
\�)��\
/
u
)uuuu
78
;
)))
±4
±ƒ
±S
G
}
}/j
a/
\/\;|
\)
±ewGuu
�
§
I
\
�
_
= J >1
)
; 2Q)f)
))y3uu±
\M00
G=QjGec
Appendix B
Sample Demand Letters
BLAIR, GOGGAN, SAMPSON & MEEKS
ATTORNEYS -AT LAW
P o Box 1527
GN
326 G EAST MCKINNET STREET
DENTON TEXAS 76202 1627
Zed
(B1T) 363 ♦460
Not
cAx (B1T1 382 2829
July 17, 1996
aft
ACCOUNT NUMBER
AMOUNT DUE:
JURISDICTIONS:
DENTON I. S. D.
DENTON C E. D.
Dear Denton Independent School District Taxpayer:
Our law firm has been retained to institute forced collection procedures to
collect delinquent taxes owed to the Denton Independent School District on
the above referenced account. This letter and the detailed tax statement
enclosed are your notice that these taxes are delinquent and have been
turned over to us for collection.
You must make payment within = days from the date of this letter or face
foreclosure proceedings designed to satisfy your tax delinquency by selling
your property to the highest bidder for cash. Upon filing suit against you,
we will request of the Court that you be required to pay all related costs,
including attorney's fees, in addition to your delinquent taxes, penalty
and interest.
In order to avoid the above proceedings with associated costs and
inconveniences, please return the enclosed statement along with your check
payable to:
Denton County Tax Assessor/Collector
Attn: Denton I.S.D. Collections
P.O. Box 1249
Denton, Texas 76202-1249
Please notify our office immediately if this property is involved in
litigation or bankruptcy.
If you believe that you do not owe this tax, or that you are entitled to an
exemption, or if you do not own the property, please call our Collections
Department at (817) 383-4460 or write this law office at P.O. Box 1527,
Denton, Texas 76202-1527 and include the ACCOUNT NUMBER along with your
comments and supporting documentation.
Sincerely,
BLAIR, OGGAN, SAMPSON & MEEKS
5 -
Stephen Blair
SB:rs Attorney at Law
Enclosure
RETURN THIS STATEMENT WITH YOUR PAYMENT
MAKE YOUR CHECK. MONEY ORDER
OR CASHERS CHECK PAYABLE TO
DENTON COUNTY TAX OFFICE
MAKE SURE THE ADDRESS APPEARS IN -HE WINDOW ENVELOPE WHEN
MAILING PAYMENT TO
DENTON COUNTY TAX ASSESSOR/COLLECTOR
ATTN DENTON I.S.D COLLECTIONS
P 0 BOX 1249
DENTON, TEXAS 78202-1249
a.PpRoR
FORM ❑
4gpI ��s Not approad
Slgaat ue Date
YEARS
BASE TAX
PENALTY 6 INTFREST
TOTAL DLX IF PAID
D RIN UNE IBM
1994
11.92
5.77_
_ 17.69
_ TOTAL _
$11.92
$3.77
$17.69
F YOU HAVE PAD THIS ACCQAdT IN PLLL. PLEASE 019115 FID THIS Np7ICE
PAY THIS
I01®11,1'11 AMOUNT $17.69
BLAIR, GOGGAN, SAMRSON & MEEKS
ATTORNEYS -AT LAW
A PARTNERSHIP INCLUDING PROFESSIONAL CORPORATIONS
R O BOX IS21
326 0 EAST MCKINNEY STREET
DENTON TEXAS 76202
(8171 381 4460
FAX (817) 382 2BZS
October 16, 1996
ACCOUNT NUMBER
Dear Denton I.S D. Taxpaver:
AMOUNT DUE: $213.01
JURISDICTIONS:
DENTON I. S. D.
DENTON C. E. D.
By our letter of July 17, 1996, you were advised that delinquent taxes
were owed to Denton ISD as indicated above. The records of the Tax
Assessor/Collectorns Office state that you remain in default and
currently owe tax, penalty and interest as shown on the
above -referenced account.
Lawsuits will be filed on behalf of Denton ISD to enforce the
collection of these delinquent taxes. with the aid of a title company,
we are verifying the ownership of your property in preparation for a
lawsuit. Any court judgment taken against your property could result
in a tax sale of the property on the Courthouse steps. Attorney's fees
and other costs continue to increase as additional legal steps become
necessary.
In order to avoid this costly process, immediate payment must be made
by returning the enclosed statement and your check payable to:
Denton County Tax Assessor/Collector
Attn: Denton I.S.D. Collections
P. 0. Bux 1249
Denton, Texas 76202-1249
DO NOT HESITATE. This final notice does not ensure that you have not
already been sued; there is no grace period. If you believe that you
do not owe this tax, or that you are entitled to an exemption, or if
you do not own this property, please write or call our law office at
(817) 383-4460. Provide the account number with your comments. Thank
you for your assistance in resolving this matter.
Sincerely,
BLAIR, GOGGAN, SAMPSON & MEEKS
Stephen Blair
SB:np Attorney at Law
Enclosure
RETURN THIS STATEMENT WITH YOUR PAYMENT
MAKE YOUR CHECK MONEY ORDER
OR CASHIER S CHECK PAYABLE TO
DENTON COUNTY TAX OFFICE
MAKE SURE THE ADDRESS APPEARS IN THE WINDOW ENVELOPE WHEN
MAILING PAYMENT TO
DENTON COUNTY TAX ASSESSOR/COLLECTOR
ATTN: DENTON IS D COLLECTIONS
P 0 1 BOX 1249
DENTON, TEXAS 76202-1249
ACCT NO:
PROPERTY DESCRIPTION.
DENTON ISD/CED
YEARS
BASE TAX
PENALTY & INTEREST
TOTAL DUE IF PAID
DURING OCTOBER 1996
1995
153.08
59.93
213.01
TOTAL
$153.08
$59.93
$213 01
F YOU HAVE PAD THIS ACCOUNT N FULL, PLEASE DISREGARD THIS NOTICE
PAY THIS
����IIIIIIIIII uuIIII��II ��IIII ��IIIIp�I�N AMOUNT $213.01
IN$W�1$I 11IIBUpB 61HS
S bur UrcumemeWrtlio®fin\aAOelio9om� Tu AtmmM Couovn tlu
AN ORDINANCE AUTHORIZING THE CITY MANAGER TO EXECUTE THE FIRST
AMENDMENT TO THE DELINQUENT TAX ATTORNEY CONTRACT WITH THE LAW
FIRM OF LINEBARGER, HEARD, GOGGAN, BLAIR, GRAHAM, PENA & SAMPSON,
L L P, AND THE LAW FIRM OF GREGORY & BRADSHAW, PC EXTENDING THE
CONTRACT FOR AN ADDITIONAL ONE YEAR TERM ENDING ON JUNE 30, 2001,
AUTHORIZING THE CITY MANAGER TO GIVE WRITTEN NOTICE TO THE FIRM OF
ITS DESIRE TO EXTEND THIS CONTRACT, AMENDING THE FIRM NAME AND
MAKING ADDITIONAL CHANGES TO THE CONTRACT, AUTHORIZING THE
EXPENDITURE OF FUNDS, AND PROVIDING AN EFFECTIVE DATE
WHEREAS, the initial term of the City's Contract for the Collection of Delinquent
Property Taxes with the law firm of Lmebarger, Heard, Goggan, Blair, Graham, Pefla &
Sampson, L L P (formally known as Blair, Goggan, Sampson and Meeks), and the law firm of
Gregory & Bradshaw, P C (formally known as the Law Office of Mike Gregory) expires on
June 30`h of this year, and
WHEREAS, Section XIII "Term" of the Contract authorizes the City Council to extend
the contract two additional one year terms upon the City giving written notice to the law firms at
least 30 days prior to June 30, 2000, of its desire to continue the contract, and
WHEREAS, the City Manager has recommended that the Contract be extended for an
additional one year term commencing July 1, 2000 and ending June 30, 2001, and
WHEREAS, the City Manager has recommended that the Contract needs to be amended
to reflect the change in the firm name, and by substituting for the phrase "Executive Director of
Finance" the phrase "Assistant City Manager for Finance and Municipal Services", and
WHEREAS, the City Council deems it in the public interest to extend and amend the
contract, NOW,, THEREFORE,
THE COUNCIL OF THE CITY OF DENTON HEREBY ORDAINS
SECTION 1 That the Contract for the Collection of Delinquent Property Taxes between
the City and the law firm of Linebarger, Heard, Goggan, Blair, Graham, Peha & Sampson, L L P,
and the law firm of Gregory & Bradshaw, P C , executed June 17, 1997, as hereby amended
(Contract), be extended under the same terns and conditions for an additional one year tern
beginning July 1, 2000 and ending on June 30, 2001 That the City Manager is hereby
authorized to execute the First Amendment to this Contract in substantially the form of the
attached First Amendment to the Contract for the Collection of Delinquent Property Taxes which
is made a part of tlus ordinance for all purposes
Page 1 of 2
S \Op, �[®mle\O�dNRtMA V.00IIogOt01 iR Al W�Oq �butlxl dtt
SECTION 2 That the City Manager is hereby directed to give written notice to the law
firms at least 30 days prior to June 30, 2000 of the City Council's desire to extend this contract
for an additional one year term enclosing a true and correct copy of this ordinance
SECTION 3 City Manager is authorized to undertake the expenditure of funds and to
perform the other obligations as set forth in the contract
SECTION 4 That this ordinance shall become effective immediately upon its passage
and approval dd
PASSED AND APPROVED this the �= day of � ,QT 2000
ATTEST
JENNIFER WALTERS, CITY SECRETARY
By
APPROVED AS TO LEGAL FORM
HERBERT L PROUTY, CITY ATTORNEY
By
JA M LER, MAYOR
Page 2 of 2
F \sb=d\dept\LGL\Our DocumentsTontmcts\00\Delmquent Tax Amendment doc
FIRST AMENDMENT TO CONTRACT
FOR THE COLLECTION OF
DELINQUENT PROPERTY TAXES
STATE OF TEXAS
COUNTY OF DENTON
This First Amendment to that certain Contract made and entered into between the City of
Denton, Texas, 215 E McKinney, Denton, Texas 76201 ('City'), acting herein by and through
its governing body, and the Law Firm of Lmebarger, Heard, Goggan, Blau, Graham, Penh &
Sampson, L L P, and the Law Firm of Gregory and Bradshaw, P C 303 N Carroll Boulevard,
Suite 100, Denton, Texas 76201, hereinafter referred to as the "Firm"
WHEREAS, the City Council has authorized the extension of the contract for Collection
of Delinquent Property Taxes between the City and the Firm for a one year period ending on
June 30, 2001, and
WHEREAS, the contract needs to be amended to reflect the changes in the Firms name
and to amend Section VIII "Progress Reports" to substitute for the phrase "Executive Director
of Finance" the title "Assistant City Manager for Fiscal and Municipal Services",
In consideration of the following terms and conditions the Contract for the Collection of
Delinquent Property Taxes between the parties is hereby amended as follows
The first paragraph on the first page of the contract is hereby amended to read as follows
This contract is made and entered into by and between the City of Denton, Texas, 215 E
McKinney, Denton, Texas 76201 ("City'), acting herein by and through its governing body, and
Lmebarger, Heard, Goggan, Blair, Graham, Peiia & Sampson, L L P , ("Firm") and the Law
Firm of Gregory and Bradshaw, P C , 303 N Carroll Boulevard, Suite 100, Denton, Texas
76201
That Section VIII "Progress Reports" is amended by substituting for the phrase "Executive
Director of Finance" in the first sentence the phrase "Assistant City Manager for Fiscal and
Municipal Services"
F \SHARED\DEPT%GL\Our D0cument8\Contmcts\00\4elmquent Tax Amendmem doc
That save and except as amended hereby the remaining sections, sentences, clauses and phrases
of the above -referenced contract for Collection of Delinquent Property Taxes between the parties
shall remain in full force and effect
IN WITNESS WHEREOF, the City of Denton, Texas has caused this Agreement to be
executed by its duly authorized City Manager, and Fum has executed this Agreement on this the
/ZQ day of _4&�, 2000
"CITY"
CITY OF DENTON, TEXAS
BY GU•
MI L W Z, MANAGER
ATTEST.
JENNIFER WALTERS, CITY SECRETARY
APPROVED AS TO LEGAL FORM
HERBERT L PROUTY, CITY ATTORNEY
F \SHAREMDEPrALWOw Documents\CmtmctsWO\Delmquwt Tax Amendment dm
LINEBARGER, HEARD, GOGGAN,
BLAIR, GRAHAM, PENA &
SAMPSON, L L P
m
GREGORY AND BRADSHAW, P C
m.